At December 31, 2021, Swifty Company had a credit balance of $15,400 in Allowance for Doubtful Accounts. During 2022, Swifty wrote off accounts totaling $12,800. One of those accounts of $3,000 was later collected. At December 31, 2022, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $30,600. Prepare journal entries to record the 2022 transactions of Swifty 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 for the amounts.) Account Titles and Explanation Debit Credit (To record amount written off) (To reverse write-off)