urrent Attempt in Progress

The balance sheet of Tamarisk Company at December $31,2019,$ includes the following.

Notes receivable

$$48,200$

Accounts receivable

$187,300$

Less: Allowance for doubtful accounts

$23,100,$$$212,400$

Transactions in $2020$ include the following.

Accounts receivable of $$142,600$ were collected including accounts of $$60,500$ on which $2\%$ sales discounts were allowed.

$$5,700$ was received in payment of an account which was written off the books as worthless in $2019.$

Customer accounts of $$23,300$ were written off during the year.

At year$-$end, Allowance for Doubtful Accounts was estimated to need a balance of $$28,900.$ This estimate is based on an analysis of aged accounts receivable.