At December 31, 2021, the general ledger and subsidiary ledger for Albert's, a small auto parts store, showed the following:

General Ledger				Accounts Receivable Subsidiary Ledger
Accounts receivable		$73,800		Best Auto Repair		$3,900
Allowance for doubtful accounts		3,700		Browns Repair		23,600
				Custom Repair		0
				Jens Auto Body		32,200
				Luxury Autos		14,100
				Total		$73,800

Jan. 3		Browns Repair paid $19,400 on its account.
4		Custom Repair paid $1,400 on its account that had previously been written off.
8		Jens Auto Body purchased $3,400 of merchandise on account.
9		Antique Auto Repair paid cash for $1,500 of merchandise.
18		Jen's Auto Body returned $700 of the merchandise it purchased on Jan. 8.
19		Luxury Autos paid $14,100 on its account.
20		Jens Auto Body paid $23,900 on its account.
23		Browns Repair purchased $5,100 on account.
25		Custom Repair purchased $10,800 of merchandise on Visa.
26		Luxury Autos purchased $18,600 of merchandise on account.
31		Alberts determined that the Best Auto Repair account receivable was not collectible.

Record the above transactions. Ignore credit card fees and any inventory, cost of goods sold, and refund liability for the purposes of this question. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.)

Date

Account Titles and Explanation

Debit

Credit

Set up T accounts for the Accounts Receivable general ledger (control) account, the Allowance for Doubtful Accounts general ledger account, and the Accounts Receivable subsidiary ledger accounts. Post the journal entries to these accounts.

- Accounts Receivable

- Allowance for Doubtful Accounts

- Accounts ReceivableBest Auto Repair

- Accounts ReceivableBrowns Repair

- Accounts ReceivableCustom Repair

- Accounts ReceivableJens Auto Body

- Accounts ReceivableLuxury Autos