An aging analysis of Crane Company's accounts receivable at December 31, 2023 and 2024, showed the following. December 31 Number of Days Estimated % Outstanding Uncollectible 2024 2023 0-30 days 3% $98,000 $120,000 31-60 days 6% 24,500 60,000 61-90 days 14% 49,000 36,000 Over 90 days 40% 73,500 24,000 Total $245,000 $240,000 Additional information: 1. At December 31, 2023, the unadjusted balance in Allowance for Doubtful Accounts was a credit of $7,300. 2. In 2024, $25,300 of accounts was written off as uncollectible and $2,200 of accounts previously written off was collected. No. Account Titles 3. 4. (To reverse write off.) amounts. List all debit entries before credit entries.) (To record collection of previously written off accounts.) Debit Credit