On 1 January 2024, a business’s allowance for doubtful debts, brought forward from the previous year, was £1,250.

During the year to 31 December 2024, bad debts written off amounted to £9,140.

On 31 December 2024 the trade receivables balance was £50,700. On the basis of a careful analysis of past experience, an allowance for doubtful debts of 3% of trade receivables is required.

You are to show:

(a) The allowance for doubtful debts account for the year ended 31 December 2024.

(b) The bad debts expense account for the year ended 31 December 2024.

(c) The total charge to the income statement for the year.

(d) The relevant extract from the balance sheet as at 31 December 2024.