The statement of financial position of Marin SA at December 31, 2021, includes the following (in thousands). Notes receivable R$41,760 Accounts receivable 211,200 Less: Allowance for doubtful accounts 20,140 R$232,820 Transactions in 2022 include the following. 1. Accounts receivable of R$164,400 were collected including accounts of R$66,000 on which 2% sales discounts were allowed. 2. R$6,040 was received in payment of an account which was written off the books as worthless in 2021. (Hint: Reestablish the receivable account.) 3. 4. Customer accounts of R$20,300 were written off during the year. At year-end, Allowance for Doubtful Accounts was estimated to need a balance of R$23,200. This estimate is based on an analysis of aged accounts receivable.