ANZ Kitchen Appliances Pty Ltd has the following information for the month ended 30^th June 2022:

• Accounts receivable has a debit balance of $176,550 (including the balance of C. Cathys account) at 1 June 2022.
• Allowance for doubtful debts has credit balance of $11,220 at 1 June 2022.
• On 15 June, received $3,300 of the account balance of C. Cathys of $13,200 and
• On 16 June, wrote off the remaining balance of C.Cathys as a bad debt.
• On 30 June, estimated bad debts expense for the year to be 2% of net credit sales of $825,000.

Required:

1. Prepare general journal entries for the transactions on 15, 16 and 30 June (ignore GST) and show the information that will appear in the income statement for the year ended 30^th June 2022 as a result of the transactions.