At December 31, 2021, Windsor Company had a credit balance of $18,700 in Allowance for Doubtful Accounts. During 2022, Windsor wrote off accounts totaling $12,200. Orve of those accounts of $3,40. was later collected. At December 31, 2022, an aging schedule indicated that the balance in Allowance for Doubtul Accounts should be $24.200. Prepare journal entries to record the 2022 transactions of Windsor Company. (Credit occount titles are outomotically indented when amount is entered. Do not indent manually)