Prepare the journal entries on December 31,2023, March 5, 2024, and June 6, 2024. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries. Record journal entries in the order presented in the problem.) (To record write off of accounts receivable of R. Mirza.) (To record write off of accounts receivable of D. Wight.) (To reverse write off.)