At December 31, 2018, Splish Brothers Inc. Company had a credit balance of $19,100 in Allowance for Doubtful Accounts. During 2019, Splish Brothers Inc. wrote off accounts totaling $11,100. One of those accounts ($2,900) was later collected. At December 31, 2019, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $29,900. Prepare journal entries to record the 2019 transactions of Splish Brothers Inc. Company

b)On July 4, Blossom Restaurant accepts a Visa card for a $400 dinner bill, visa changes 2% fee. prepare the journal on the book related to this transnaction