At December 31, 2016, Finzelberg Company had a credit balance of $18,000 in Allowance for Doubtful Accounts. During 2017, Finzelberg wrote off accounts totaling $13,300. One of those accounts ($3,200) was later collected. At December 31, 2017, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $27,200. Prepare journal entries to record the 2017 transactions of Finzelberg Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)