At December 31,2021 , Suisse Imports reported this information on its balance sheet. During 2022 , the company had the following transactions related to receivables. No. Account Titles and Explanation Debit Credit 1. Accounts Receivable Sales Revenue 2. Sales Returns and Allowances Accounts Receivable 3. Cash Accounts Receivable 4. 41000 Accounts Receivable 41000 5. 15000 (To reinstate account previously written off) (To record collection of accounts receivable)