At December 31, 2018, Pina Colada Corp. Company had a credit balance of $ 19,800 in Allowance for Doubtful Accounts. During 2019, Pina Colada Corp. wrote off accounts totaling $ 11,800. One of those accounts ($ 2,600) was later collected. At December 31, 2019, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $31,100. Prepare journal entries to record the 2019 transactions of Pina Colada Corp. 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)