Adrenaline Ltd provides tours for adventurers, such as mountain climbing, bungee jumping, whale watching and white-water rafting. Adventures-Un Ltd provides these tours to four tour providers: Anna, Fred, Natalie and Yuki. All sales are on credit.

The following was extracted from the schedule of debtors:

The following was extracted from the sales journal:

The following was extracted from the cash receipts journal:

The following information is also available (before any bad debt write-offs):

No further sales were made during the year to Yuki, and it was decided at the end of the year that his remaining account would be written off against the allowance for doubtful debts.
The closing balance of the allowance for doubtful debts for 2015 is 3 percent of total credit sales for the year.
1. Calculate the missing figures (a) through (h). Show all workings.
2. Complete the journal entries related to Allowance for doubtful debts account.

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2015 Anna Fred 56841 Natalie Yuki 2016 $ $ (a) 32 432 89 577 (b) 48 830 28 674 (c)