A business had always made a provision for doubtful debts at the rate of 5% of debtors. On 1 January 20X7 the provision for this, brought forward from the previous year, was £260. During the year to 31 December 20X7 the bad debts written off amounted to £540. On 31 December 20X7 the remaining debtors totalled £6,200 and the usual provision for doubtful debts is to be made. You are to show:

(a) The Bad Debts Account for the year ended 31 December 20X7.

(b) The Provision for Doubtful Debts Account for the year.

(c) Extract from the Profit and Loss Account for the year.

(d) The relevant extract from the Balance Sheet as at 31 December 20X7.