At December 31, 2013, Crawford Company had a balance of $19, 900 in Allowance for Doubtful Accounts. During 2014, Crawford wrote off accounts totaling $13, 260. One of those accounts ($3, 270) was later collected. At December 31, 2014, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $30, 610. Prepare journal entries to record the 2014 transactions of Crawford Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)