At December 31, 2021, Wildhorse Company had a credit balance of $16,300 in Allowance for Doubtful Accounts. During 2022 , Wildhorse wrote off accounts totaling $11,500. One of those accounts ($2,600) was later collected. At December 31,2022 , an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $25,200. Prepare journal entries to record the 2022 transactions of Wildhorse Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)