The balance sheet of Starsky Company at December 31, 2013, includes the following.

Notes receivable		$42,300
Accounts receivable		195,500
Less: Allowance for doubtful accounts		17,400		$220,400

Transactions in 2014 include the following.

1.		Accounts receivable of $140,800 were collected including accounts of $68,700 on which 2% sales discounts were allowed.
2.		$5,970 was received in payment of an account which was written off the books as worthless in 2013.
3.		Customer accounts of $17,590 were written off during the year.
4.		At year-end, Allowance for Doubtful Accounts was estimated to need a balance of $21,330. This estimate is based on an analysis of aged accounts receivable.

Prepare all journal entries necessary to reflect the transactions above. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)