Current Attempt in Progress The balance sheet of Sheffeld Company at December 31, 2024, includes the following. Transactions in 2025 include the following. 1. Accounts receivable of $151,300 were collected induding accounts of $67,500 on which 4% sales discounts were allowed. 2. $5,670 was received in payment of an account which was written off the books as worthless in 2024. 3. Customer accounts of $24,800 were written off during the year. 4. At year-end. Allowance for Doubtful Accounts was estimated to need a balance of $20,900. 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 occount titles ond enter O for the amounts. Credit occount titles are outomatically indented when the amount is entered. Do not lndent manually. Lst all deblt entries before credit entries.) (To reinstate the accounts recelvable) (To record the collection on account) 3. 4