On September 30, 2019 Happy Bhd had a $30,000 balance in Accounts receivable and a $2,000 credit balance in allowance for bad debts accounts. During October 2019, the store made a credit sales of $161,000. October collection on account were $137,000 and write offs of uncollectable receivables totaled $2,300. The required allowance at year end is calculated to be $4,000.

(a) Journalize the entries for sales, write offs of the uncollectible

(b) The ledger account for allowance for bad debts