At December $31,2021,$ Carla Vista Company had a balance of $$29,000$ in the Allowance for Doubtful Accounts. During $2022,$ Carla Vista wrote off accounts totaling $$25,752.$ One of those accounts $)$ was later collected. At December $31,2022,$ an aging schedule indicated that the balance in the Allowance for Doubtful Accounts should be $$37,120.$

Prepare journal entries to record the $2022$ transactions of Carla Vista Company. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Sr$.$ No Account Titles and Explanation

Debit

Credit

$(1)$

$$

$($To record write$-$off of accounts receivable$)$

$(2)$

$$

$$

$$

$$

$$

$($To reverse write$-$off of accounts receivable$)$

$(3)$

$$

$$

$$

$$

$$

$($To record collection of accounts receivable$)$

$(4)$