On December 31, 2026, when its Allowance for Doubtful Accounts had a debit balance of $1,600, Sandhill Co, estimates that 8% of its accounts receivable balance of $67,000 will become uncolfectibleand records the necessary adfustment to Allowanice for Doubtiut Accounts. On May 11, 2027, Sandhill Co. determined that B. Jared's account was uncollectible and wrote off $1,200. On June 12 , 2027 , Jared paid the amount previously written off. Prepare the journal entries on December 31, 2026, May 11, 2027, and June 12, 2027. (List all debit entries before credit entries Credit occount titles are outomatically indented when the amount is entered. Do not indent manually. Record joumal entries in the order presented in the problem.)