The statement of financial position of Stancia Company at December 31, 2015, includes the following.

Transactions in 2015 include the following.
1. Accounts receivable of R$138,000 were collected including accounts of R$60,000 on which 2% sales discounts were allowed.
2. R$5,300 was received in payment of an account which was written off the books as worthless in 2015.
(Hint: Reestablish the receivable account.)
3. Customer accounts of R$17,500 were written off during the year.
4. At year-end, Allowance for Doubtful Accounts was estimated to need a balance of R$20,000. This estimate is based on an analysis of aged accounts receivable.
Instructions Prepare all journal entries necessary to reflect the transactions above.

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Notes receivable Accounts receivable Less: Allowance for doubtful accounts R$ 36,000 182,100 17,300 R$200,800