On December 31,2008, Crawford Resorts estimated that 1.5 percent of its net sales of $400,000 tofts net sales of$400,000 would become uncollectible. The company recorded this amount as an addition to Allowance for Doubtful Accounts. On May 11, 2009, Crawford Co. determined that Kevin Hayes's account was un- collectible and wrote off $1,100. On June 12, 2009, Hayes paid the amount previously written off. Instructions (A) Prepare the journal entries on December 31, 2008 May 11, 2009; and June 12, 2009