at december 31, 2021, bramble company had a credit balance of $19,300 in allowance for doubtful accounts. during 2022, bramble wrote off accounts totaling $11,000. one of those accounts of $1,600 was later collected. at december 31, 2022, an aging schedule indicated that the balance in allowance for doubtful accounts should be $22,500. prepare journal entries to record the 2022 transactions of bramble compan.