The statement of financial position of Pineapple Company at December 31, 2020, includes the following Notes receivable $ 1.800 Accounts receivable 9.105 Less: Allowance for doubtful accounts 865 $ 10,040 Transactions in 2021 include the following. Accounts receivable of $6,900 were collected including accounts of $2,500 on which 4% sales discounts were allowed. b. $165 was received in payment of an account which was written off the books as worthless in 2019. C. Customer accounts of $925 were written off during the year. d. At year-end, Allowance for Doubtful Accounts was estimated to need a balance of $500. This estimate is based on an analysis of aged accounts receivable. Instructions Prepare all journal entries necessary to reflect the transactions above