The balance sheet of Waterway Company at December $31,2024,$ includes the following.

Transactions in $2025$ include the following.

Accounts receivable of $$150,200$ were collected including accounts of $$61,100$ on which $2\%$ sales discounts were allowed.

$$5,670$ was received in payment of an account which was written off the books as worthless in $2024.$

Customer accounts of $$22,200$ were written off during the year.

At year$-$end, Allowance for Doubtful Accounts was estimated to need a balance of $$25,300.$ 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. List all debit entries before credit entries.$)$

No$.$ Account Titles and Explanation

Debit

Credit

$($To reinstate the accounts receivable$)$

$($To record the collection on account$)$

$[$