E8-5 At December 31, 2016, Crawford Ltd. had a credit balance of 15,000 in Allowance Journalize write- for Doubtful Accounts. During 2017, Crawford wrote off accounts totaling 14,100. One of recovery, those accounts (1,800) was later collected. At December 31, 2017, an aging schedule indi- (LO 3) cated that the balance in Allowance for Doubtful Accounts should be 17,800. Instructions Prepare journal entries to record the 2017 transactions of Crawford Ltd