At December 31,2021 , Cullumber Company had a credit balance of $15,000 in Allowance for Doubtful Accounts. During 2022 . Cullumber wrote off accounts totaling $11,000. One of those accounts of $1,500 was later collected, At December 31,2022 , an aging schedule indicated that the balance in Allowance for Doubtul Accounts should be $22,000. Prepare journal entries to record the 2022 transactions of Cullumber Company. (Credit account tities are outomaticolly indented when amount is entered. Do not indent manually if no entry is required, select "No Entry" for the account titles and enter Ofor the anounts)