How to allocate GST owing to ATO and refund amount

Hi

I am teaching myself MYOB and become stuck with GST allocation.

I have paid an amount to the  ATO which has come through my bank feed as unallocated.  Do I allocate the whole amount to 2-2400 GST Paid? For amounts that I have received from the ATO do I allocated it to 2-2200 GST Collected? or is it the other way around?

$$ Money Paid to ATO 2-2200 GST Collected

$$ Money Recieved to ATO 2-2400 GST Paid

Please help

Regards

Salina