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On 30 June 2015, Owl Co. had a balance of $15,000 in Allowance for Doubtful Accounts. During 2016, Crawford wrote off accounts totaling $14,100. One of those accounts ($1,800) was later collected. On 30 June 2015, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $19,000. Record the journal entries.