At December 31, 2016, Finzelberg Company had a credit balance of $16,200 in Allowance for Doubtful Accounts. During 2017, Finzelberg wrote off accounts totaling $13,800. One of those accounts ($3,100) was later collected. At December 31, 2017, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $27,300 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.) 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)