On December 31,2023 , when its accounts receivable were $348,000 and its Allowance for Expected Credit Losses had an unadjusted debit balance of $2,300, Pukalani Corp. estimated that $19,500 of its accounts receivable account would become uncollectible, and it recorded the credit losses adjusting entry. On May 11, 2024, Pukalani determined that Fei Ya Cheng's account was uncollectible and wrote off $2,200. On November 12,2024 , 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 automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record entries in the order displayed in the problem statement.) 2024 Date Account Titles and Explanation Account Titles and Explanation Debit (To reinstate account previously written off) Credit