Accounts receivable of $$138,200$ were collected including accounts of $$68,100$ on which $3\%$ sales discounts were allowed.

$$6,300$ was received in payment of an account which was written off the books as worthless in $2024.$

Customer accounts of $$19,700$ were written off during the year.

At year$-$end, Allowance for Doubtful Accounts was estimated to need a balance of $$20,600.$ This estimate is based on an analysis of aged accounts receivable.

Prepare all journal entries necessary to reflect the transactions above. $($If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

No$.$ Account Titles and Explanation

Debit $.$

Credit

$1.$

Sales Discounts

$2.$