proper a/c entries should be recorded as below;-

1.dr. a/c receivable $2200
   cr.     turnover        $2200

2.dr. cash  $1900
   cr.    a/c receivable $1900

sold or purchase of fixed assets?  it's different transactions as below;-

If sold assets, any gain or loss on disposal of assets?

dr.accumulated depreciations-land & building
cr.   land & building

dr.accounts receivable
cr.   gain on dispoal (if any)

dr.cash & bank
cr. accounts receivable
(description-Disposal of fixed assets)

If purchase assets as below;-

dr.fixed assets
cr. cash & bank
cr. accounts payable (not paid in full amount)