The balance sheet of Marigold Company at December 31, 2019, includes the following. Notes receivable Accounts receivable Less: Allowance for doubtful accounts $41,600 185,100 18.600 $208,100 Transactions in 2020 include the following, Accounts receivable of $143,400 were collected including accounts of $60,300 on which 4% sales discounts were allowed. $5.590 was received in payment of an account which was written off the books as worthless in 2019. Customer accounts of $18,800 were written off during the year. At year-end, Allowance for Doubtful Accounts was estimated to need a balance of $27.200. This estimate is based on an analysis of aged accounts receivable, 3. 4. let in Entry for the accountities and Debit Credit No. Account Titles and Explanation 1 2. (To reinstate the accounts receivable) (To record the collection on account) 3