percentage-of- basis, write-off E-& On December 31, 2019. Ling Co. estimated that 2% of its net accounts receivable of 450,000 will become uncollectible. The company recorded this amount as an addition to Allowance for Doubtful Accounts. The allowance account had a zero balance before adjustment on December 31, 2019. On May 11, 2020, Ling Co, determined that the Jeff Shoemaker account was uncollectible and wrote off $1,100. On June 12, 2020, Shoemaker paid the amount previously written off. Instructions paid the amount previously written off. Instructions Prepare the journal entries on December 31, 2019, May 11, 2020, and June 12, 2020