ND Filters Inc. had an Accounts Receivable balance of $103,000, an Allowance for Doubtful accounts with a normal balance of $15,000 and a net loss of $64,800 prior to the following transactions: . The company recorded bad debt expense of $4,700 based on an estimate of credit sales to date. The company wrote off accounts of customers owing $7,500. The company recovered $6,810 in receivables from customers whose accounts had previously been written off. The company had credit sales of $23,520 which were not yet recorded. . Calculate NDFilters net income for loss) after the above transactions. (Enter loss using either a negative sin preceding the number es. -2,945 or parentheses e.3. (2.945)) Net income (or los1) List of Accounts Question Part Score --/1 Prepare the journal entries for the transactions listed. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Debit Credit Account Titles and Explanation (To record the bad debt expense) (To record write-off of customer accounts) (To reinstate an account that was previously written off) (To record recovery of receivables previously written off) (To record credit sales) List of Accounts Question Part Score --/10 Calculate the ending Accounts Receivable and Allowance for Doubtful Boccounts balances. Accounts Receivable $ $ Allowance for Doubtful Accounts