The balance sheet of Novak Company at December 31, 2024, includes the following. Notes receivable Accounts receivable Less: Allowance for doubtful accounts Transactions in 2025 include the following. 2. 1. Accounts receivable of $158,100 were collected including accounts of $63,500 on which 3% sales discounts were allowed. $6,280 was received in payment of an account which was written off the books as worthless 2024. Customer accounts of $18,300 were written off during the year. At year-end, Allowance for Doubtful Accounts was estimated to need a balance of $29,600. This estimate is based on an analysis of aged accounts receivable. 3. $37,900 187,700 4. 18,100 $207,500 Prepare all journal entries necessary to reflect the transactions above. (If no entry is required, select "No Entry" for the account titles and enter o 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.)