At December $31,2021,$ Metlock Company had a credit balance of $$16,100$ in Allowance for Doubtful Accounts. During $2022,$ Metlock wrote off accounts totaling $$12,500.$ One of those accounts of $$3,300$ was later collected. At December $31,2022,$ an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $$24,400.$

Prepare journal entries to record the $2022$ transactions of Metlock Company. $($Credit account titles are automatically 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$)$