The balance sheet of Windsor Company at December 31, 2024, includes the following. Transactions in 2025 include the following. 1. Accounts receivable of $142,400 were collected including accounts of $66,000 on which 3% sales discounts were allowed. 2. $6,210 was received in payment of an account which was written off the books as worthless in 2024. 3. Customer accounts of $21,400 were written off during the year. 4. At year-end, Allowance for Doubtful Accounts was estimated to need a balance of $22,900. This estimate is based on an analysis of aged accounts receivable. The balance sheet of Windsor Company at December 31, 2024, includes the following. Transactions in 2025 include the following. 1. Accounts receivable of $142,400 were collected including accounts of $66,000 on which 3% sales discounts were allowed. 2. $6,210 was received in payment of an account which was written off the books as worthless in 2024. 3. Customer accounts of $21,400 were written off during the year. 4. At year-end, Allowance for Doubtful Accounts was estimated to need a balance of $22,900. This estimate is based on an analysis of aged accounts receivable