On December 31.2021, when its Allowance for Doubtful Accounts had a debit balance of 51.534. Indigo Corporation estimates that 8% of its accounts receivable balance of $74,100 will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts. On May 11, 2022 Indigo Corporation determined that 8. Jared's account was uncollectible and wrote off $1.171. On June 12. 2022. Jared paid the amount previously written off Prepare the journal entries on December 31 221 11