The balance sheet of Blossom Company at December 31, 2024, includes the following.

Notes receivable		$50,800
Accounts receivable		201,600
Less: Allowance for doubtful accounts		20,700		$231,700

Transactions in 2025 include the following.

1.		Accounts receivable of $149,500 were collected including accounts of $62,200 on which 3% sales discounts were allowed.
2.		$5,780 was received in payment of an account which was written off the books as worthless in 2024.
3.		Customer accounts of $20,900 were written off during the year.
4.		At year-end, Allowance for Doubtful Accounts was estimated to need a balance of $25,200. 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 account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)

The balance sheet of Blossom Company at December 31, 2024, includes the following. Transactions in 2025 include the following 1. Accounts receivable of $149,500 were collected including accounts of $62,200 on which 3% sales discounts were alsowed. 2. $5,780 was recelved in payment of an account which was written off the books as worthiess lin 2024. 3. Customer accounts of $20,900 were written off during the year. 4. At year-end, Allowance for Doubtful Accounts was estimated to need a balance of $25,200. This estimate is based on an analysis of aged accounts receivable. Prepare all journal entrles necessary to reflect the transactions above. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)