At December 31, 2021, Sheffield Company had a credit balance of $16,700 in Allowance for Doubtful Accounts. During 2022 , Sheffield wrote off accounts totaling $14,100. One of those accounts ($2,400) was later collected. At December 31,2022 , an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $22,700. Prepare journal entries to record the 2022 transactions of Sheffield Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)