At year-end, bad debt is estimated as 0.5% of annual credit sales. During the year, total sales equaled $925,000, of which $50,000 came from cash transactions. On Feb 1, the $420 account of P. Coble is determined to be uncollectible and written off. On June 5, Ms. Coble surprisingly pays their account in full. Prepare 3 journal entries related to these events: 1) Prepare the Journal Entry on December 31, assuming use of the % of net sales method. 2) Prepare the Journal Entry on Feb 1. 3) Prepare the Journal Entry on June 15