J. Blane commenced business on 1 January 2009 and prepares her financial statements to 31 December every year. For the year ended 31 December 2009, bad debts written off amounted to £1,400. It was also found necessary to create an allowance for doubtful debts of £2,600. In 2010, debts amounting to £2,200 proved bad and were written-off. J. Sweeny, whose debt of £210 was written off as bad in 2009, settled her account in full on 30 November 2010. As at 31 December 2010 total debts outstanding were £92,000. It was decided to bring the provision up to 4% of this figure on that date. In 2011, £3,800 of debts were written-off during the year, and another recovery of £320 was made in respect of debts written-off in 2009. As at 31 December 2011, total debts outstanding were £72,000. The allowance for doubtful debts is to be changed to 5% of this figure. You are required to show for the years 2009, 2010 and 2011, the

(a) Bad Debts Account.

(b) Bad Debts Recovered Account.

(c) Allowance for Doubtful Debts Account.

(d) Extract from the Income Statement.