Current Attempt in Progress The statement of financial position of Kingbird Inc. at December 31, 2022, includes the following: Transactions in 2023 include the following: 1. Accounts receivable of $144 , 700 were collected. 2. Customer accounts of $40 , 100 were written off during the year. 3. In December, an additional $16 , 300 was received in payment of an account that was written off early in 2023. 4. At year end, Allowance for Expected Credit Losses was estimated to need a balance of $52 , 800 . This estimate is based on an analysis of aged accounts receivable. Prepare all necessary journal entries for Kingbird to reflect the information above. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List a debit entries before credit entries.)