1: (from chapter 25) D. Faculti started in business buying and selling law textbooks, on 1st January 2016. At the end of each of the next three years, his figures of accounts receivable, before writing-off any bad debt were as follows: 31-dc.-16 31-dc.-17 31-dc.-18 30 100 38 200 4 850 Bad debts to be written-off (after recording the accounts receivables above) are as follows: 31-dc.-16 31-dc.-17 2 125 760 The allowance for doubtful debts in each year is 5% of accounts receivable. Required: (See Hint 1 on the Hints sheet) (a) Prepare Faculti's bad debts expense account and allowance for doubtful debts account for 2016, 2017 and 2018. (b) The amounts due from B. Roke (70) and H. A. Ditt (42) became irrecoverable in 2016 and were written-off. Show the entries in the ledger accounts to record these write-offs