The balance sheet of Blue Company at December $31,2019,$ includes the following.

Transactions in $2020$ include the following.

Accounts receivable of $$149,300$ were collected including accounts of $$66,800$ on which $3\%$ sales discounts were allowed.

$$5,540$ was received in payment of an account which was written off the books as worthless in $2019.$

Customer accounts of $$24,700$ were written off during the year.

At year$-$end, Allowance for Doubtful Accounts was estimated to need a balance of $$23,800.$ 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.$)$