Trade receivables at 31.12.20X5 were $76,000. You are told that: An irrecoverable debt of $3,000 is to be written off; Specific allowances of $700 and $2,300 are to be made against two doubtful debts; A general allowance of 6% is to be maintained. The opening balance on the allowance account is $4,000. A debt of $1,500, which was written off as irrecoverable in 20X4, has now been paid in full. (a) (b) (c) (d) Required Show how the items above would be recorded in the ledger accounts.