Thunder Cycle Shop had trouble collecting its account receivable from Shawna Brown. On May $19,$ Thunder finally wrote off Brown's $$3,300$ account receivable. Thunder turned the account over to a lawyer, who pursued Brown for payment for the rest of the year. On December $31,$ Brown sent a $$3,300$ cheque to Thunder Cycle Shop with a note that said, "Here's your money Please call off your bloodhoundJournalize the follow transactions for Thunder Cycle ShopMay $19$Write$-$off of Brown's account against Allowance for Doubtful Accounts.December $31$ Reinstatement of Brown's accountDecember $31$ Collection of cash from Brown