On December 31 2013 Russell Co. estimated that 4% of its net sales of $410600 will become uncollectible. The company recorded this amount as an addition to
Allowance for Doubtful Accounts. On May 11 2014 Russell Co. determined that the B. Vetter account was uncollectible and wrote off $2053. On June 12 2014
Vetter paid the amount previously written off. Prepare the journal entries on December 31 2013 May 11 2014 and June 12 2014. (Credit account titles are automatically indented when amount is
entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 2013 May 11 2014 June 12 2014