At December 31, 2019,SheffieldCompany had a credit balance of $16,700in Allowance for Doubtful Accounts. During 2020,Sheffieldwrote off accounts totaling $14,100. One of those accounts ($2,400) was later collected. At December 31, 2020, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $22,700.

Prepare journal entries to record the 2020 transactions ofSheffieldCompany.(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)