On December 31,2023 , when its accounts receivable were $366,000 and its Allowance for Expected Credit Losses had an unadjusted debit balance of $2,400, Handley Corp. estimated that $20,500 of its accounts receivable account would become uncollectible, and it recorded the credit losses adjusting entry. On May 11, 2024, Handley determined that Fei Ya Cheng's account was uncollectible and wrote off $2,300. On November 12,2024 , Cheng paid the amount previously written off. (a) assuming that the total amount of accounts receivable of $366,000 is unchanged on each of these three dates except for any changes recorded in part (a)