Presented below are selected accounts of ABC Companys general ledger account balances at December 31, 2018, and December 31, 2019. Assume the accounts have been properly prepared. .

2018 2019

Accounts Receivable........................................................ 80,000 100,000

Allowance for Doubtful Accounts (credit)................. 3,000 11,495

On Feb 10, 2019, the company determined that the account of John Doe for $2,500 is uncollectible.

On June 10, 2019, the company unexpectedly received a cheque for $2,500 as payment on account from John Doe, whose account had previously been written off as uncollectible.

Required: Prepare the journal entries related to the uncollectible account and the subsequent unexpected payment. Journal entries must be in good form with appropriate dates and convention. No explanation is needed