The balance sheet of Antonio Vivaldi Company at December 31, 2007, includes the following.

Transactions in 2008 include the following.
1. Accounts receivable of $138,000 were collected including accounts of $40,000 on which 2% sales discounts were allowed.
2. $6,300 was received in payment of an account which was written off the books as worthless earlier in 2008.
3. Customer accounts of $17,500 were written off during the year.
4. At year-end the Allowance for Doubtful Accounts was estimated to need a balance of $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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36,000 Notes receivable Accounts receivable Less: Allowance for doubtful accounts o tet 17,300 200,800