The following information pertains to Dallas Co$.$

Accounts receivable balance, $12/31/$X$4$ $$90,000$

Allowance for Doubtful accounts balance, $12/31/$X$4$before adjustment $$1,400($debit$)$

December $31,20$X$4$ Dallas Co$.$ estimates that $9\%$ of its accounts receivable balance will become uncollectible, and records the necessary adjustment to Allowance for Doubtful Accounts.

May $11,20$X$5$ Determines that customer B$.$ Jared$$s account is uncollectible, and writes off the entire $$1,200$ balance.

June $12,20$X$5$ B$.$ Jared pays the balance previously written off.

Required:

Prepare the journal entries on December $31,20$X$4,$ May $11,20$X$5,$ and June $12,20$X$5$

Dec $31,2024$: Adjusting journal entry to record bad debt expense for the year and adjust the ADA.

Allowance for Doubtful Accounts

May $11,20$X$5$: Entry to write off uncollectible account.

June $12,20$X$5$: Collect written off account.