P7.6 (LO 2, 3) (Journalize Various Accounts Receivable Transactions) The statement of financial position of Stancia SA at December 31, 2021, includes the following (in thousands). Notes receivable Accounts receivable R$ 36,000 182,100 Less: Allowance for doubtful accounts 17,300 R$200,800 Transactions in 2022 include the following. 1. Accounts receivable of R$138,000 were collected including accounts of R$60,000 on which 2% sales discounts were allowed. 2. R$5,300 was received in payment of an account which was written off the books as worthless in 2022. (Hint: Reestablish the receivable account.) 3. Customer accounts of R$17,500 were written off during the year. 4. At year-end, Allowance for Doubtful Accounts was estimated to need a balance of R$20,000. This estimate is based on an analysis of aged accounts receivable. Instructions Prepare all journal entries necessary to reflect the transactions above.