(a) As at 31 October 2024, a balance of £12,900 on the allowance for doubtful debts account of Daisy’s business had been brought forward from the previous year end. It was then decided that specific debts totalling £14,300 were to be written off as the cash was considered to be irrecoverable, and that the allowance for doubtful debts was to be adjusted to £13,800.
On the basis of this information, what is the net total expense in connection with bad and doubtful debts that should appear in the income statement of Daisy’s business for her financial year ended 31 October 2024?

(b) At 30 April 2020 Becky’s business had an allowance for doubtful debts of £22,700. During her year ended 30 April 2021, debts totalling £29,400 were written off. Becky then decided to adjust the allowance for doubtful debts to £21,000 as at 30 April 2021.
Given this information, what is the net total impact of bad and doubtful debts to be reflected in Becky’s Income Statement for her year ended 30 April 2021?

(c) As at 31 December 2018, Charlotte’s business had an allowance for doubtful debts of £2,250.
During the year to 31 December 2019 the following occurred:
(i) Irrecoverable debts of £3,960 were written off.
(ii) Charlotte received £261 in respect of a debt that had been written off completely during 2017.
At 31 December 2019 the total of Charlotte’s trade receivables was £94,000. Charlotte has reviewed these carefully and determined that an allowance for doubtful debts of £2,100 is required.
What is the impact of all this information on Charlotte’s income statement for 2019 in relation to bad and doubtful debts?

(d) On the morning of 31 December 2020 the total trade receivables of Parvati’s business amount to £97,000. However, in the afternoon the following events transpire:
(i) Parvati discovers that a credit customer (D. Lucas) has ceased trading and it becomes apparent that the £1,375 owed by Lucas is virtually certain to be irrecoverable.
(ii) Parvati also learns that another customer (Adrian Webb) may be experiencing some financial difficulties and she now believes that an allowance should be set up for the £1,268 owed by Webb.
(iii) A cheque for £1,523 is received from S. Miller, a debt against which a specific allowance had been created in October 2020.
(iv) A cheque for £1,472 is received from T. Cook. This amount had been written off in November 2019.
What is the revised total of Parvati’s trade receivables after dealing with the four items above?