Sprintay Limited uses the balance sheet approach to account for its bad debts expense and provision for doubtful debts. Past experience indicates the following percentages of accounts receivable that have been written off as bad.

As at 30 June 2016, the ageing of accounts receivable revealed the following:

At present the provision for doubtful debts ledger account is as follows:

Prepare the necessary journal entry or entries to record bad debts expense for the year ended 30 June 2016. Show all workings.

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Age category Not yet due 1-30 days 31-60 days 61-90 days Over 91 days overdue Percentage 1 3 15 35 60 60