Q4. On December 31, 2019, when its Allowance for Doubtful Accounts had a debit balance of $1,400, Kaiken Co. estimates that %9 of its accounts receivable balance of $90,000 will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts. On April 12, 2020, Kaiken Co. determined that H. Oliver's account was uncollectible and wrote off $ 1,200. On July 13, 2020 Oliver paid the amount previously written off. Required: Prepare the journal entries on December 31, 2019, April 12, 2020, and July 13, 2020