At December 31, 2021, Whispering Winds Company had a credit balance of $19,700 in Allowance for Doubtful Accounts. During 2022, Whispering Winds wrote off accounts totaling $13,500. One of those accounts of $2,500 was later collected. At December 31, 2022, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $23,000. Prepare journal entries to record the 2022 transactions of Whispering Winds 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) Account Titles and Explanation Debit Credit (To record amount written off) (To reverse write-off) (To record collection of writeoff) (To record estimated bad debts for the year)