E Chivers commenced business on 1 January 20X7 and makes his accounts to 31 December every year. For the year ended 31 December 20X7, bad debts written off amounted to £1,200. It was also found necessary to create a provision for doubtful debts of £2,000. In 20X8, debts amounting to £1,600 proved bad and were written off. Mrs P Iles, whose debt of £350 was written off as bad in 20X7, settled her account in full on 30 November 20X8. As at 31 December 20X8 total debts outstanding were £56,000. It was decided to bring the provision up to 5% of this figure on that date. In 20X9, £2,350 debts were written off during the year, and another recovery of £150 was made in respect of debts written off in 20X7. As at 31 December 20X9, total debts outstanding were £42,000. The provision for doubtful debts is to be maintained at 5% of this figure.

You are required to show for the years 20X7, 20X8 and 20X9, the

(a) Bad Debts Account.

(b) Bad Debts Recovered Account.

(c) Provision for Doubtful Debts Account.

(d) Extract from the Profit and Loss Account.