The statement of financial position of Pronghorn SA at December 31, 2021, includes the following (in thousands). Notes receivable R$37,440 Accounts receivable 189,360 Less: Allowance for doubtful accounts 18,040 R$208,760 Transactions in 2022 include the following. 1. Accounts receivable of R$146,400 were collected including accounts of R$60,000 on which 2 % sales discounts were allowed. 2. R$5,440 was received in payment of an account which was written off the books as worthless in 2021. (Hint: Reestablish the receivable account.) 3. Customer accounts of R$18,200 were written off during the year. 4. At year-end, Allowance for Doubtful Accounts was estimated to need a balance of R$20,800. 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 O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Account Titles and Explanation 1. Cash Sales Discounts Accounts Receivable 2 Accounts Receivable Allowance for Doubtful Accounts Debit Credit