The following information pertains to Swift Company in 2019: April 1: Wrote off the account of the account of K. Perry, $220. June 1: Unexpectedly received a check from B. Ellish for $375. Ellish's account was written off in 2017. Dec. 31: Swift's 2019 net credit sales were $800,000. It's estimated that 4% of those sales will be uncollectible. Dec. 31: The balance in the Allowance for Bad Debt t-account showed a debit of $5,000 before adjustment. It is estimated that $39,000 will be uncollectible based on an aging analysis of the Accounts Receivable. REQUIRED: June 1: Unexpectedly received a check from B. Ellish for $375. Elish's account was written oft in 2017. Dec. 31: Swift's 2019 net credit sales were $800,000. It's estimated that 4% of those sales will be uncollectible. Dec. 31: The balance in the Allowance for Bad Debt t-account showed a debit of $5,000 before adjustment. It is estimated that $39,000 will be uncollectible based on an aging analysis of the Accounts Receivable. REQUIRED: Prepare the journal for each of the four date scenarios above