How to journalize

QUESTION 4-10 MARKS At December 31, 2016 Text Messages Company had a credit balance of $15,000 in Allowance for Doubtful Accounts. During 2017 accounts totaling $14,100 were written off. One of the accounts written off, in the amount of $1,800, was later collected in 2017. At December 31, 2017 an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $17,800. Required: Prepare the journal entries to record all of the 2017 transactions as outlined in the paragraph before. (10 marks)