At December 31, 2018, Sunland Company Company had a credit balance of $15,300 in Allowance for Doubtful Accounts. During 2019, Sunland Company wrote off accounts totaling $12,800. One of those accounts ($1,700) was later collected. At December 31, 2019, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $26,800. Prepare journal entries to record the 2019 transactions of Sunland Company Company. (Credit account titles are automatically indented when amount is entered Do not indent manually.) Account Titles and Explanation Debit Credit (To record amount written off) (To reverse write-off) (To record collection of writeoff)