The company policy of Mack Van Ltd is to provide an allowance for doubtful debts at the rate of 3% of accounts receivable at 30 June each year. On 1 July 2018, the Allowance for Doubtful Debts account balance was $8100 CR. On 29 April 2019, debts amounting to $16 560 were written off as bad. On 30 June 2019, the Accounts Receivable (GST exclusive) account balance was $315 000. On 1 July 2019, Mack Van registered for GST and started to account for GST in its accounting system. On 20 March 2020, debts amounting to $13 959 (GST inclusive) were written off. On 30 June 2020, the Accounts Receivable account balance was $396 000 (GST inclusive). Required: Prepare the necessary general journal entries (narrations not required). (11 marks)

(please explain why journal entry for accounts receivable is/isnt included as well)