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 $12,800. One of those accounts ($2,700) was later collected. At December 31, 2017, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $30,700. Prepare journal entries to record the 2017 transactions of Finzelberg Company.