At December 31, 2021, Blanda Company had a credit balance of $15,000 in Allowance for Doubtful Accounts. During 2022, Blanda wrote off accounts totaling $11,000. One of those accounts $1,800) was later collected. At December 31,2022 , an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $19,000. Prepare journal entries to record the 2022 transactions of Blanda Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)