The balance sheet of sunland company at Dec 31, 2024, includes the following

note receivable $54600

Account receivable 191700

Less: allowance for doubtful accounts 26300 220000

transactions in 2025 include the following

1 accounts receivable of $147000 were collected including accounts of $64400 on which 2% sales discount were allowed

2 $5620 was received in payment of an account which was written off the books as worthless in 2024

3. customer account of $26500 were written off during the year

4.at year-end allowance for doubtful accounts was estimated to need a balance of $26900. This estimate is based on an analysis of aged account receivable

Prepare all entries necessary to reflect the transaction above