The allowance for credit losses account has an opening balance of R4 500. The policy requires the allowance to equate 8% of the total accounts receivable. The debtors sub-ledger totaled R52 000 prior receiving 40c in the rand on an account of R3 000. The financial manager instructed the write off on the balance.

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Use the below journal format to record entries

\begin{tabular}{|l|l|l|l|} \hline Entry & General Ledger & Debit & Credit \\ \hline & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline Entry & General Ledger & Debit & Credit \\ \hline & & & \\ \hline \end{tabular}