At December 31, 2018, Marigold Corp. Company had a credit balance of $16,100 in Allowance for Doubtful Accounts. During 2019, Marigold Corp. wrote off accounts totaling $11,400. One of those accounts ($2,100) was later collected. At December 31, 2019, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $24,300. Prepare journal entries to record the 2019 transactions of Marigold Corp. Company