At December 31, 2019, Pina Company had a credit balance of $15,500 in Allowance for Doubtful Accounts. During 2020, Pina wrote off accounts totaling $11,500. One of those accounts ($1,700) was later collected. At December 31, 2020, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $22,800. Prepare journal entries to record the 2020 transactions of Pina Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit 1 (To record amount written off) (To reverse write-off) (To record collection of writeoff)