At December 31, 2023, Blanda Company had a credit balance of $15,000 in Allowance for Doubtful Accounts. During 2024, Blanda wrote off accounts totalling $11,000. One of those accounts of $1,800 was later collected. At December 31, 2024, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $19,000.

Instructions
Prepare journal entries to record the 2024 transactions of Blanda Company.