The accountant for Elite Security Services Ltd reviewed the following information for accounts receivable:

For the financial year 2022 - 2023 1. At 1 July 2022, Allowance for Doubtful Debts had an opening credit balance of $12 875.

2. To 30 June 2023, it was identified $16 140 of receivables would not be collected and should be written off as bad.

3. An aged analysis of the receivables outstanding at 30 June 2023, identified $13 215 were doubtful of collection in the next accounting period.

For the financial year 2023 - 2024 1. To 30 June 2024, it was identified $12 375 of receivables should be written off as bad debts.

2. At 30 June 2024, an aged analysis of receivables identified $11 690 should be recorded to the Allowance for Doubtful Debts.

Ignore GST Required:

(a) Prepare and balance the Allowance for Doubtful Debts account and the Bad Debts Expense account for years ending 30 June 2023 and 30 June 2024.

(b) Prepare the necessary general journal entries to bring the allowance for doubtful debts to the appropriate amount at 30 June 2023 and 30 June 2024.