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

Notes receivable		$93,000
Accounts receivable		259,310
Less: Allowance for doubtful accounts		15,740		243,570

Transactions in 2025 include the following:

1.		Accounts receivable of $203,000 were collected including accounts of $92,000 on which 1% sales discounts were allowed.
2.		$8,300 was received in payment of an account which was written off the books as worthless in 2025.
3.		Customer accounts of $21,970 were written off during the year.
4.		At year-end, Allowance for Doubtful Accounts was estimated to need a balance of $18,700. This estimate is based on an analysis of aged accounts receivable.

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. List all debit entries before credit entries.)

The bolance sheet of Coronudo Concany at December 31 . a024, inctudes the following Tramation in 2025 susule the ducuwire enteres brow andt mivin. No. Account Titles and Explanation Debit Credit 1. 2. (To reinstate the accounts receivable) (To record the collection on account) 3. 4