The statement of financial position of Marin Inc, at December 31,2022, includes the following: Transactions in 2023 include the following: 1. Accounts recelvable of $146,500 were collected. 2. Customer accounts of $40,600 were written off during the year. 3. In December, an additional $17,100 was received in payment of an account that was written off early in 2023. 4. At year end, Allowance for Expected Credit Losses was estimated to need a balance of $51,800. This estimate is based on an analysis of aged accounts receivable. Prepare all necessary journal entries for Marih to reflect the informution above, KCosit occeunt tilles are automatically indented when the debit entries before credit entries)