At December 31, 2018, Pina Colada Corp. Company had a credit balance of $ 19,800 in Allowance for Doubtful Accounts. During 2019, Pina Colada Corp. wrote off accounts totaling $ 11,800. One of those accounts ($ 2,600) was later collected. At December 31, 2019, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $31,100. Prepare journal entries to record the 2019 transactions of Pina Colada Corp. Company.