The trade receivables account as of 31 December 20x4 was 39,800. The allowance for doubtful debts on the same date was 3.5% of the balance outstanding from receivables. During 20x5, the company's sales totalled 350,000, of which 91% in value was on credit and 318,150 was received from credit customers in settlement of their debts totalling 320,000. In addition, 450 was received from a trade re- ceivable in a settlement of a debt which had been written off as bad during 20x4. On 31 December 20x5, the following outstanding debts were written off as bad: business F 280 and business H 920. The allowance for doubtful debts continues to be 3.5% of receivables at the year end. REQUIRED: 1. Show the double entry for the trade receivables, bad debts, and allowance for doubtful debts accounts for the year ended 31 December 20x6. 2. Show the relevant SFP extract.