On December 31, 2019, Blue Spruce Corp. estimated that 3% of its net accounts receivable of $426,800 will become uncollectible. The company recorded this amount as an addition to Allowance for Doubtful Accounts. The allowance account had a zero balance before adjustment on December 31, 2019. On May 11, 2020, Blue Spruce Corp. determined that the Jeff Shoemaker account was uncollectible and written off $2,134. On June 12, 2020, Shoemaker paid the amount previously written off. Prepare the journal entries on December 31, 2019, May 11, 2020, and June 12, 2020. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit (To reverse write-off) (To record collection of write-off) Click if you would like to Show Work for this question: Open Show Work LINK TO TEXT