The following information is available for Subala Books' sales on account and accounts receivable:

After several collection attempts, Subala Books' wrote off $$2,850$ of accounts that could not be collected

Subala Books' estimates that $4$ percent of the ending accounts receivable balance will be uncollectible

Record the general journal entries and prepare ledger accounts as per the following:

A$.$ Record sales on account for Year $2.(2$ mark$)$

B$.$ Record cash collections from accounts receivable for Year $2.(2$ mark$)$

C$.$ Write off the accounts that are not collectible. $(2$ marks$)$

D$.$ Record the estimated Bad Debt Expense for Year $2.$ To calculate this amount, prepare the

ledger accounts for 'Accounts receivable', and Allowance for doubtful debts. $(2+2+2$ marks$)$