The balance sheet of Starsky Company at December 31, 2013, includes the following. Accounts receivable 454,800 Less: Allowance for doubtful accounts (82,600) $372,200 Transactions in 2014 include the following. 1. Accounts receivable of $515,300 were collected. 2. $11,200 was received in payment of an account which was written off the books as worthless in 2013. 3. Customer accounts of $74,100 were written off during the year. 4. Sales on credit for the year were $955,320. (all service revenue) 5. At year-end, bad debts were estimated to be 5% of the ending A/R balance (based on the % of A/R method). Prepare all journal entries necessary to reflect the transactions above. Accounts Debit Credit