On December 31, the end of its annual accounting period, a company estimated its bad debts as one half of 1% of its $650000 of credit sales made during the year, and made an addition to its Allowance for Doubtful Accounts equal to that amount. On the following April 10, management decided the $500 account of Sam Baker was uncollectible and wrote it off as a bad debt. Two months later, on June 9, Baker unexpectedly paid the amount previously written off. Give the general journal entries required to record these events.