At the end of its annual accounting period. Midi Company estimated its bad debts as 0.73% of its $1770,000 of credit sales made during the year. On December 31, Midi made an addition to its Allowance for Doubtful Accounts equal to that amount On the following February 1 management decided that the $2,600 account of Catherine Hicks was uncollectible and wrote it off as a bad debt. Four months later, on June 5, Hicks unexpectedly paid the amount previously written off Give the journal entries required to record these transactions