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

• (a) Journalize the entries for sales, and write-offs of the uncollectible
• (b) The ledger accounts for allowance for bad debts