At December $31,2021,$ Splish Company had a credit balance of $$19,100$ in Allowance for Doubtful Accounts. During $2022.$ Splish wrote off accounts totaling $$11,100.$ One of those accounts of $$2,900$ was later collected. At December $31,2022,$ an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $$29,900.$

Prepare journal entries to record the $2022$ transactions of Splish Company. $($Credit account titles are outomatically indented when amount. is entered. Do not indent manually.

Account Titles and Explanation

Debit

Credit

$($To record amount written off$)$

$($To reverse write$-$off$)$

$($To record collection of writeoff$)$

$($To record estimated bad debts for the year$)$