Bradford Supply Co. estimates uncollectible accounts using an aging schedule. At December 31, 2025 its accounts receivable were aged as follows, and the Allowance for Doubtful Accounts had an unadjusted credit balance of $1,100.
| Age of Receivable | Amount | Estimated % Uncollectible |
|---|
| Not yet due | $60,000 | 2% |
| 1–30 days past due | 20,000 | 5% |
| 31–60 days past due | 12,000 | 10% |
| Over 60 days past due | 5,000 | 40% |
During 2026:
| Date | Event |
|---|
| February 14 | The account of Colton Traders, $900, was determined to be uncollectible and written off. |
| June 3 | Colton Traders unexpectedly paid the $900 previously written off, in cash. |
Required: Prepare the December 31, 2025 adjusting entry, the February 14 write-off, and the two entries for the June 3 recovery (reinstate the account, then record the collection).