On December 31,2020 , when its accounts receivable were $360.000 and its Allowance for Doubtful Accounts had an unadjusted debit balance of $2,400, Marx Corp. estimated that $20,200 of its accounts receivable account would become uncollectible, and it recorded the bad debts adjusting entry. On May 11,2021, Marx determined that Fei Ya Cheng's account was uncollectible and wrote off $2,300. On November 12,2021 . Cheng paid the amount previously written off. (a) Prepare the required journal entries to record each of the above transactions, (List all debit entries before credit entries. Credit account titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount tities and enter O for the amounts.) 2020 2021 Date Account Titles and Explanation Debit Credit (To reinstate account previously written off) (To record amount collected)