On December 31,1996, Lisa Ceja Co. estimates that \(2 \%\) of its net credit sales of \(\$ 300,000\) will become uncollectible and records this amount as an addition to Allowance for Doubtful Accounts. On May 11, 1997, Lisa Ceja Co. determined that Robert Worthy's account was uncollectible and wrote off \(\$ 900\). On June 12,1997 , Worthy paid the amount previously written off.

\section*{Instructions}

Prepare the journal entries on December 31, 1996, May 11, 1997, and June 12, 1997.