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.)