Metro Scooters sells scooters on a credit basis only. The business is registered for GST. The following information was collected from Metro Scooters on 1 July 2019.

Accounts receivable (GST inclusive) $103,620

Allowance for doubtful debts $16,700

During the year ended 30 June 2020 the following transactions occurred:

• During the year credit sales totalled $165,400 (GST inclusive).
• Sales returns for the year were $5,900 (GST inclusive).
• On 12 March 2020 a customer, Henry Bucks, was declared bankrupt and his debt of $2,090 (GST inclusive) was written off.
• A separate customer, Kate Harrington, whose account of $2,100 (GST inclusive) had been written off as bad before 1 July 2019 paid her account in full on 21 May 2020.
• Metro Scooters collected $155,300 (GST inclusive) from customers.
• Metro Scooters has a policy to provide 2% of net credit sales as an Allowance for doubtful debts.

Required:

From the information above, show all entries in the following general ledger accounts:

• Accounts receivable
• Allowance for doubtful debts
• Bad debts expense

(7 + 3 + 4 = 14 marks)