Please provide the needed entry to correct the ledger accounts for these incomplete records:

• During the financial year a trade debt of $10,200 owed by Linda Grayson was off set against the $20,000 owing to the same Linda Grayson a trade creditor.
• In addition to the goods returned above, Jane Hutton, a cash sales customer returned goods during the financial year amounting to $7,000. Jane Hutton was repaid her $7,000 from the daily cash sales. This was not yet reflected in the business records.
• Patsy Knight grants a credit period of 30 days to customers. The closing trade receivables' balance includes a debt of $8,000 from Favela Brown. The goods were sold to Favela in November 2017. Favela went to the United States of America for a two (2) weeks' vacation in February 2018. On December 31, 2018 Favela was still in the USA.
• Patsy Knight keeps a cash float of $10,000 for change in his retail outlet. Excess cash is deposited in the bank account and cash shortfall is taken from the bank.
• The accounting fee for preparing the 2018 financial statements is estimated at $45,000.