that the balance in Allowance for Doubtful Accounts should be $$27,200.$

Account Titles and Explanation

Debit

Credit

Allowance for Doubtful Accounts

Accounts Receivable

$($To record amount written off$)$

Accounts Receivable

Allowance for Doubtful Accounts

$($To reverse write$-$off$)$

Cash

Accounts Receivable

$($To record collection of writeoff$)$

Bad Debt Expense

Allowance for Doubtful Accounts

$($To record estimated bad debts for the year$)$