Norma Electronics sell its products for cash and on credit. It usually provides 6% of its credit sales as allowance for bad and doubtful debts. In the month of April 20x1, Norma Electronics recorded $480,000 as sales, of which $325,000 were cash sales. During the year, Norma Electronics determined that $8,600 worth of invoices will not be recovered and so were written-off. During the year, it collected $3,850, which was written-off as bad debts in the previous year.

You are required to: a) provide journal entries based on the information provided by Norma Electronics and b) provide the closing balance in Allowance for bad and doubtful account, assuming there was an opening balance of $7,150 in the account.