At December 31, 2013, Crawford Company had a balance of $15,000 in Allowance for Doubtful Accounts. During the year 2014, Crawford wrote off accounts totaling $14,100. One of such accounts ($1,800) was later collected. At December 31, 2014, an aging schedule pointed out that the balance in Allowance for Doubtful Accounts must be $19,000.
Make journal entries to record the 2014 transactions of Crawford Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)