On December 31, 2023, when its accounts receivable were $222,000 and its Allowance for Expected Credit Losses had an unadjusted debit balance of $1,500, Cato Corp. estimated that $12,400 of its accounts receivable account would become uncollectible, and it recorded the credit losses adjusting entry. On May 11, 2024, Cato determined that Fei Ya Cheng's account was uncollectible and wrote off $1,400. On November 12, 2024, Cheng paid the amount previously written off. Prepare the required journal entries to record each of the above transactions