At December 31, 2021, Vaughn Company had a credit balance of $19,800 in Allowance for Doubtful Accounts. During 2022, Vaughn wrote off accounts totaling $11,800. One of those accounts of $2,600 was later collected. At December 31,2022 , an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $31,100. Prepare journal entries to record the 2022 transactions of Vaughn Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) (To record collection of writeoff) (To record estimated bad debts for the year)