Presented below is an aging schedule for Sheffield Corp. at December 31, 2021. At December 31,2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $11,200. Journalize the following events and transactions in the year 2022. (Credit occount titles are outomatically indented when amount is entered, Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts.) (1) March 1, a $1,000 customer balance originating in 2021 is judged uncollectible, (2) May 1, a check for $1,000 is received from the customer whose account was written off as uncollectible on March 1. Post to the allowance account the events and transactions in the year 2022