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.
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