Recording payment of irrecoverable and doubtful debts

Dear Sirs,

Regarding lecture of Chapter 8 (on Video ‘F3studio ch8c Irrecoverable debt’), I wish to ask you for help clarify this matter:

When Cilla had made sales on credit of $261,000 and had received cash from customers of $238,000, you debit Receivables account with $261,000 and credit Receivables account with $238,000.

However, I think, of the $238,000 cash received, there is a fund which was not generated from the outstanding Receivables that we are recording for this month. ($2,200 from Paul).

Therefore, is it fine or possible that I would record like this?

– First, I calculate the money that is paid for the outstanding Receivable:
$238,000 – $2,200 = $235,800

Then I Credit Receivables account with $235,800 (instead of $238,000)

– Secondly, I also treat the $2,200 as negative expense items, and record it as follows:
Debit Cash a/c $2,200
Credit Irrecoverable and doubtful debs expenses a/c $2,200

Thank you very much!

Sincerely,

Phuong