On 1 July 2019, Meow Limited had an accounts receivable balance of $155,000 and an allowance for doubtful debts balance of $6,100.

During the year ended 30 June 2020, credit sales amounted to $75,500 and cash collected from customers was $81,000.

At the end of the financial year, the credit manager decided that accounts totaling $2,200 should be written off as bad debts.

An aging analysis shows that the ending balance of allowance for doubtful debts should be $10,200.

Prepare all the related journal entries including:

Credit sales (1 mark)

Collection of cash (1 mark)

Write-off of bad debt (2 mark) and

Recognizing the bad debt expense (3 mark).