On January 1, 2017, Harter Company had Accounts Receivable $133,100, Notes Receivable $43,200, and Allowance for Doubtful Accounts $32,200. The note receivable is from Willingham Company. It is a 4-month, 7% note dated December 31, 2016. Harter Company prepares financial statements annually at December 31. During the year, the following selected transactions occurred