Yates Company's records provide the following information concerning certain account balances and changes in these account balances during the current year. Transaction information is missing from each item below.

Prepare the entry to record the missing information for each account. (Consider each independently.)

1. Accounts Receivable: Jan. 1, balance $41,000, Dec. 31, balance $55,000, uncollectible accounts written off during the year, $6,000; accounts receivable collected during the year, $159,000. Prepare the entry to record sales revenue.

2. Allowance for Doubtful Accounts: Jan. 1, balance $4,000, Dec. 31, balance $7,500, uncollectible accounts written off during the year, $20,000. Prepare the entry to record bad debt expense.

3. Accounts Payable: Jan. 1, balance $25,000, Dec. 31, balance $54,000, purchases on account for the year, $150,000. Prepare the entry to record payments on account.

4. Interest Receivable: Jan. 1 accrued, $3,000, Dec. 31 accrued, $2,100, recognized for the year, $45,000. Prepare the entry to record cash interest received.