ND Filters Inc. had an Accounts Receivable balance of $107,000, an Allowance for Doubtful accounts with a normal balance of $13,000 and a net loss of $70,600 prior to the following transactions: The company recorded bad debt expense of $5,500 based on an estimate of credit sales to date. . The company wrote off accounts of customers owing $7,500. . The company recovered $6,340 in receivables from customers whose accounts had previously been written off. . The company had credit sales of $23,740 which were not yet recorded.