At December 31, 2019, Larkspur, Inc. Company had a credit balance of $16,200 in Allowance for Doubtful Accounts. During 2020, Larkspur, Inc. wrote off accounts totaling $13,800. One of those accounts ($3,100) was later collected. At December 31, 2020, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $27,300. Prepare journal entries to record the 2020 transactions of Larkspur, Inc. Company.

Account Titles and Explanation Debit Credit Allowance for Doubtful Accounts 13,800 Accounts Receivable 13,800 (To record amount written off) > Accounts Receivable 3,100 > Allowance for Doubtful Accounts 3,100 (To reverse write-off) Cash 3,100