Thatcher Company uses the allowance method to record bad debts. Record the following transactions.

1. Dec. 31 - Bad debts expense was estimated to be $5,600.
2. Mar. 17 Customer A. Bean's account receivable of $1,100 was deemed uncollectible and written off.
3. June 2 A Bean paid the full amount, $1,100, of a the previously written-off account receivable.

   Date	Account & Explanation	Debit	Credit