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On December 31, 2013, when its Allowance for Doubtful Accounts had a debit balance of $1,400, Hunt Co. estimates that 9% of its accounts receivable balance of $90,000 will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts.

On May 11, 2014, Hunt Co. determined that J. Byrd's account was uncollectible and wrote off $1,200.

On June 12, 2014, Byrd paid the amount previously written off.

Prepare the journal entries on December 31, 2013, May 11, 2014, and June 12, 2014.

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