On December 31,2024 , when its Allowance for Doubtful Accounts had a debit balance of $1,469, Cullumber Co. estimates that 11% of its accounts receivable balance of $77,700 will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts. On May 11, 2025, Cullumber Co. determined that B. Jared's account was uncollectible and wrote off \$1,139. On June 12, 2025, Jared paid the amount previously written off. Prepare the journal entries on December 31, 2024, May 11, 2025, and June 12, 2025. (List all debit entries before credit entries. entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)