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

1. Dec. 31 - Bad debts expense was estimated to be $4,500.
2. Apr. 15 Customer A. Bean's account receivable of $2,700 was deemed uncollectible and written off.
3. July 1 A Bean paid the full amount, $2,700, of a the previously written-off account receivable.