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. Customer accounts of R$20,300 were written off during the year. 4. 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. Prepare all journal entries necessary to reflect the transactions above. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) (To reinstate the accounts receivable) Cash Aceounts Receivable (To record the collection on account) 3. Allowance for Doubtful Accounts Accounts Receivable: 4. Bad Debt Expense 23200 Allowance for Doubtful Accounts 23200