Brook Lyn sold goods on credit to T Causeway $2541 ($2310 + $231 GST) on 17 April 2022. The accounts are kept using subsidiary ledgers.

7 May: Brook Lyn received $550 from T Causeway.

12 May: The bank advised the cheque had been dishonoured and a $55 bank fee had been applied. The fee was also added to Causeway’s account, as was Brook Lyn’s policy with dishonoured cheques.

31 May: T Causeway had closed the business and was no longer at the premises. It was decided to write the sale off as a bad debt and transfer the bank’s dishonour fee to bank charges account.

Show the relevant journals and ledgers.