Sina Fabrics statement of financial position at December 31, 2021, included the following (000 omitted). Note receivable Interest receivable Accounts receivable Less: Allowance for doubtful accounts receivable 2. 3. 4. NT$1,405,000 5. 81,000 The following occurred in 2022. (in thousands) 1. Sina made sales of NT$10,500,000. All sales were credit sales. Sina allows discounts for early payment of receivables for some customers and uses the gross method to record sales. Customer accounts of NT$89,250 were written off during the year. Accounts receivable of NT$10,600,000 were collected. Collections for the year included NT$300,000 of accounts on which 1% sales discounts were allowed. NT$12,000 was received in payment of an account which was written off the books as worthless in 2020. At year-end (December 31, 2022), Sina estimated that its Allowance for Doubtful Accounts needed a balance of NT$76,000. This estimate is based on an analysis of aged accounts receivable. The note receivable and related interest were due January 1, 2022. Sina collected both, in full, on that date. NT$680,000 34,000 1,324,000 NT$2,038,000 Prepare all journal entries necessary to reflect the transactions above. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)