Self-test Dee owes £162. She pays £102 on 31 July 2009 but makes no further payments.

On 3 October 2009 she is declared bankrupt and we are informed that we will receive 20p in the pound on whatever is still owing. We receive this amount on 30 November 2009.

Calculate the amount of the bad debt for the year ended 31 December 2009.
Show the journal entry for the bad debt and also the debtors’ ledger account.