At December 31, 2025, Cooper Company had a credit balance of $18,800 in Allowance for Doubtful Accounts. During 2026, Cooper wrote off accounts totaling $13,500. One of those accounts of $3,500 was later collected. At December 31, 2026, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $30,700. Chart of Accounts Assets Liabilities Stockholders' Equity Cash Accounts Payable Common Stock Accounts Receivable Unearned Revenue Retained Earnings Allowance for Doubtful Accounts Interest Payable Sales Revenue Inventory Taxes Payable Sales Returns and Allowances Supplies Notes Payable Sales Discounts Prepaid Insurance Cost of Goods Sold Equipment Bad Debt Expense Building Advertising Expense Land Insurance Expense Accumulated Depreciation Wages and Salaries Expense * List debit transactions first and then list credit transactions. * Use accounts provided in the Chart of Accounts above. Do NOT create your own account. Double check that you are not adding "s" or extra spaces for your input. Accounts MUST be typed as shown in the Chart of Accounts. No grade adjustment will be allowed if the instruction is not followed. * When typing your responses, do NOT include a dollar sign. For example, if your answer is $10,000, you should be typing 10,000 or 10,000.00 without any dollar sign. Prepare journal entries to record the 2026 transactions of Cooper Company using the Chart of Accounts. Account Titles and Explanation Debit ($) Credit ($) To record amount written off To reverse write-off To record collection of write-off To record estimated bad debts for the year