A business's allowance for doubtful debts was $900 on 31 December 20x5. During the year ended 31 December 20x6, the business received $200 from a trade receivable towards the settlement of a debt of $565, which had been written off as bad debt by the business in 20x1. This payment of $200 seems to be the final payment of that trade receivable to the business. Trade receivables on 31 December 20x6 amounted to $20,400, and bad debts decided to be written off at the end of the year are as follows: business A $950, and business X $450. The allowance for doubtful debts continues to be 5% of receivables at the year end. REQUIRED: Show the T-account entries in respect of the above and the relevant SPL and SFP extracts.