At December 31, 2021, Blanda Company had a credit balance of $15,000 in Allowance for Doubtful Accounts. During 2022, Blanda wrote off accounts totaling $11,000. One of those accounts of $1,800 was later collected. At December 31, 2022, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $19,000.

Instructions

Prepare journal entries to record the 2022 transactions of Blanda Company.