the balance sheet of pina company at december 31, 2016, includes the following. notes receivable $81,000 accounts receivable $262,250 less: allowance for doubtful accounts 14,600 $247.650 - / 15 transactions in 2017 include the following. 1 accounts receivable of $191,000 were collected including accounts of $99,000 on which 1% sales discounts were allowed. $7,200 was received in payment of an account which was written off the books as worthless in 2016 3. customer accounts of $21,350 were written off during the year. at year-end, allowance for doubtful accounts was estimated to need a balance of $18,500. this estimate is based on an analysis of aged accounts receivable. prepare all journal entries necessary to reflect the transactions above.