t December 31, 2018, Swifty Corporation Company had a credit balance of $ 15,400 in Allowance for Doubtful Accounts. During 2019,Swifty Corporation wrote off accounts totaling $ 12,800. One of those accounts ($ 3,000) was later collected. At December 31, 2019, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $ 30,600. Prepare journal entries to record the 2019 transactions of Swifty Corporation Company.