As at 30.6.X1 Mr Wong’s debtor balance was £7,900. Within this amount he notes that Lee, who owes £250, has recently been declared bankrupt as has Hue who owes £90. Wong currently estimates his provision for bad debts at 2% of debtors after writing off bad debts. The provision for bad debts in the books at 1.7.X0 was £145. Show the ledger accounts in relation to the above with the necessary year-end adjustments.