At December 31, 2021, Crane Company had a balance of $31,000 in the Allowance for Doubtful Accounts, During 2022, Crane wrote off accounts totaling $27,528. One of those accounts ($3,720) was later collected. At December 31, 2022, an aging schedule indicated that the balance in the Allowance for Doubtful Accounts should be $39,680. Prepare journal entries to record the 2022 transactions of Crane Company. (Credit occount titles are automatically indented when the amount is entered. Do not indent manually, List all debit entries before credit entries. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts.)