record the following transactions

1. Dec. 31 - Bad debts expense was estimated to be $8,000. 2. May 16 - Customer A. Bean's account receivable of $2,200 was deemed uncollectible and written off. 3. June 2 - A Bean paid the full amount, $2,200, of a the previously written-off account receivable. I ABIU - I 11 = = Date Account & Explanation Debit Credit