Presented below is information for Concord Company.

1.		Beginning-of-the-year Accounts Receivable balance was $23,400.
2.		Net sales (all on account) for the year were $105,500. Concord does not offer cash discounts.
3.		Collections on accounts receivable during the year were $88,700.

No.	Account Titles and Explanation	Debit	Credit
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2.	enter an account title	enter a debit amount	enter a credit amount
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3.	enter an account title	enter a debit amount	enter a credit amount
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