Previous answer was an inconspicuous writing, I hope to write better

Q7. Ammar Company doing the business for sale of Electronic toys. The company made Cash sales of 7 Million and Credit Sales of OMR 8 Million. As the Company make sales on credit to different customers it reports the following financial information before adjustments. Debit Balance of Account Receivable OMR 675,000.Credit Balance of Allowance for Doubtful Accounts OMR 22,500.Ammar Company estimates bad debts at 3.5% of net sales and follows direct write off method to record the Journal entries. Based on the previous years' experience Ammar Company also estimated bad debts at 6.25% of account receivables as per the allowance method on credit sales. As Ammar Company has not received the full amount it has written off the estimated amount of account receivables on 30 October. In the month of January the customers has paid the full amount which was written off by Ammar Company You are required to write the necessary Journal entries