(d) The total of receivables as at 30 March 2017 amounted to $55,000. It was decided that one debt of $1,000 was irrecoverable, and that the provision for doubtful debts should remain at 5% of outstanding debtors.

Show the following ledger accounts for the year to 31 March 2017:

(i) Rent receivable

(ii) Rates iii) Equipment (iv) Accumulated depreciation—equipment (v) Provision for doubtful debts (vi) Disposal account.
No other accounts are required, but all entries in the above accounts should be cross-referenced to the other accounts affected.