the balance sheet of star company at 12/31 including notes receivable 37300 accounts receivable 189400 less: allowance for doubtful accounts 24000 total 202700 transaction in 2012 include 1. accounts receivable of 148200 were collected including accounts of $66600 on which 3% sales discounts were allowed 2 $5400 was received in payment of an account which was written off the books as worthless in 2012 3. customer accounts of $24180 were written off during the year 3. at year end for doubtful accounts was estimated to need a balace of 20800. this estimate is based on an analysis of aged accounts receivable. prepare journal entry