View Policies Current Attempt in Progress At December 31, 2021. Blue Spruce Company had a credit balance of $17.000 in Allowance for Doubtful Accounts. During 2022. Blue Spruce wrote off accounts totaling $13.400. One of those accounts ($2,700) was later collected At December 31, 2022, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $28,800 Prepare journal entries to record the 2022 transactions of Blue Spruce Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually) Credit Debit Account Titles and Explanation (To record amount written off) (To reverse write-off) (To record collection of writeoff) (To record estimated bad debts for the year)