On December 31,2024, whenits Allowance for Doubtful Accounts had a debit balance of $1.469, Cullumber Co. estimates that 1116 of its accounts recelvable balance of $77,700 will become uncollectible and records the necessary adjustment to Allowance for Doubtuf Accounts On May 11, 2025, Cullumber Co. determined that B. Jared's account was uncollectibie and wrote off $1,139.0 in 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 al debit entries before credit entries, Credit account titles are outomotically indented when amount kr entered. Do not indent manually. Record joumal entries in the order presented in the problem If no entry is required, select "No Entry" for the account tities and enter ofor the amounts)