Saldana Ltd had accounts receivable at 30 June 2020 totaling $76,100 Dr. The doubtful debts allowance at the same time was $2,310 Cr, but it was decided by the accountant to increase the allowance for doubtful debts to 2% of adjusted accounts receivable after writing off $3,100 in uncollectable accounts. Prepare the necessary general journal entries to record the above events.