On December 31,2021, when its Allowance for Doubtful Accounts had a debit balance of $1,200, Splish Brothers Inc, estimates that 10% of its accounts receivable balance of $100.000 will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts, On May 11, 2022, Splish Brothers inc, determined that B. Jared's account was uncollectible and wrote off $1,300. On June 12, 2022, Jared paid the amount previously written off. Prepare the journal entrles on December 31,2021, May 11, 2022, and June 12, 2022. (Credit occount titles are automatically indented when amount is entered. Do not indent manualiy, Recond joumal entries in the order presented in the