At December 31, 2007, Braddock Company had a balance of \($15,000\) in the Allowance for Doubtful Accounts. During 2008, Braddock wrote off accounts totaling \($13,000.\) One of those accounts (\($1,800)\) was later collected. At December 31, 2008, an aging schedule indicated that the balance in the Allowance for Doubtful Accounts should be \($19,000.\)

Instructions

Prepare journal entries to record the 2008 transactions of Braddock Company.