Question 4 View Policies Current Attempt in Progress The balance sheet of Flint Company at December 31, 2019, includes the following. Notes receivable Accounts receivable Less: Allowance for doubtful accounts $54,700 185.900 19,500 $221,100 Transactions in 2020 include the following. 1. Accounts receivable of $138,200 were collected including accounts of $68,100 on which 3% sales discounts were allowed. 2. $6,300 was received in payment of an account which was written off the books as worthless in 2019. 3. Customer accounts of $19,700 were written off during the year. 4. At year-end, Allowance for Doubtful Accounts was estimated to need a balance of $20,600. 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 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)