At December 31, 2021, Pharoah Company had a credit balance of $18,100 in Allowance for Doubtful Accounts. During 2022, Pharoah wrote off accounts totaling $12,900. One of those accounts of $2,100 was later collected. At December 31, 2022, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $23,700.

At December 31, 2021, Pharoah Company had a credit balance of $18,100 in Allowance for Doubtful Accounts. During 2022 , Pharoah wrote off accounts totaling $12,900. One of those accounts of $2,100 was later collected. At December 31, 2022, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $23,700. Prepare journal entries to record the 2022 transactions of Pharoah Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) (To reverse write-off) (To record collection of writeoff) (To record estimated bad debts for the year)