Rewrite the relevant accounts of Simon Robinson at the end of 1990 using method 2.

10.4 BAD DEBTS RECOVERED Sometimes businessmen receive a pleasant surprise in connection with bad debts. A debt that has been written off as irrecoverable is paid by the debtor. Suppose that on 7 May 1991 the wholesaler Rowe recovers a debt of £45 which he had written off in 1990. The cash book will be debited with the money received. The credit entry to be made varies according to which of the two methods of dealing with bad debts is used.

LO.1