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The balance sheet of Sunland Company at December 31,2024 , includes the following. Transactions in 2025 include the following 1. Accounts receivable of $147,000 were collected including accounts of $64,400 on which 2% sales discounts were allowed. 2. $5,620 was received in payment of an account which was written off the books as worthless in 2024. 3. Customer accounts of $26,500 were written off during the year. 4. At year-end, Allowance for Doubtful Accounts was estimated to need a balance of $26,900. 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 and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered, Do not indent manuolis: List ail debit entries before credit entries) No. Account Titles and Explanation Debit Credit 1. 2. (To reinstate the accounts receivable) (To record the collection on account) 3. 4