World Com Ltd has been operating profitably for several years and has always sold their merchandise on the basis of cash or credit. Transactions affecting World Com Ltd's accounts receivable for the year ended 30 June are presented below. On 1 July of the previous year, the opening balance of the Allowance for Doubtful Debts account was a credit of $2960. The entity is registered for GST. July 15 Wrote off the $1980 account of Hoban Ltd as uncollectable. Received 50% of the $308 balance owed by C. Ronaldo and wrote off the remainder as Aug. 6 a bad debt. Sept. 16 Recorded the collection of $2310 from A. Jolly in full payment of his account, which had been written off earlier as a bad debt. Jan. 10 Wrote off the accounts of Forever New Ltd, $3190, and M. Jordan, $792, as bad debts. Feb. 9 Received $990 from B. Blake in full payment of his account, which had been written off earlier as a bad debt. June 30 Bad debts expense for the year is estimated to be 1.5% of net credit sales of $481 000 (excluding GST). REQUIRED Prepare journal entries for each of the transactions in general journal format