At December 31, 2021, Cheyenne Company had a credit balance of $16,200 in Allowance for Doubtful Accounts. During 2022, Cheyenne wrote off accounts totaling $13,800. One of those accounts of $3,100 was later collected. At December 31, 2022, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $27,300. Prepare journal entries to record the 2022 transactions of Cheyenne Company. (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) P (To reverse write-off) (To record collection of writeoff) (To record estimated bad debts for the year)