D. Faculti started in business buying and selling law textbooks, on 1 January 2016. At the end of each of the next three years, his figures for accounts receivable, before writing-off any bad debts, were as follows:

31 December 2016 £30,000 31 December 2017 £38,100 31 December 2018 £4,750 Bad debts to be written-off are as follows:

31 December 2016 £2,100 31 December 2017 £750 The allowance for doubtful debts in each year is 5 per cent of accounts receivable.

Required:

(a) Prepare Faculti's bad debts expense account and allowance for doubtful debts account for 2016, 2017 and 2018.

(b) The amounts due from B. Roke (£70) and Fl. A. Ditt (£42) became irrecoverable in 2016 and were written-off. Show the entries in the ledger accounts to record these write-offs.