The balance sheet of Bramble Company at December 31, 2016, includes the following Notes receivable Accounts receivable Less: Allowance for doubtful accounts $52,400 190,000 24,500 $217,900 Transactions in 2017 include the following. Accounts receivable of $149,300 were collected including accounts of $66,800 on which 3% sales discounts were allowed. 2. $5,540 was received in payment of an account which was written off the books as worthless in 2016. 3. Customer accounts of $24,700 were written off during the year 4. 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.) No. Account Titles and Explanation 1. Debit Credit