The statement of financial position of Stancia SA at December 31, 2018, includes the following (in thousands).

Transactions in 2019 include the following.
1. Accounts receivable of R$138,000 were collected including accounts of R$60,000 on which 2% sales discounts were allowed.
2. R$5,300 was received in payment of an account which was written off the books as worthless in 2019.
3. Customer accounts of R$17,500 were written off during the year.
4. At year-end, Allowance for Doubtful Accounts was estimated to need a balance of R$20,000. This estimate is based on an analysis of aged accounts receivable.
Instructions
Prepare all journal entries necessary to reflect the transactions above.