At December 31, 2016, Finzelberg Company had a credit balance of exist19, 700 in Allowance for Doubtful Accounts. During 2017, Finzelberg wrote off accounts totaling exist11, 800. One of those accounts (exist2, 100) was later collected. At December 31, 2017, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be exist25, 200. Prepare journal entries to record the 2017 transactions of Finzelberg Company