As at 31.12.X1 Mr Martin’s debtor balance was £43,900. Within this amount he notes that Orchard, who owes £2,500, has recently been declared bankrupt as has Lea who owes £900. Martin currently estimates his provision for bad debts at 3% of debtors after writing off bad debts. The provision for bad debts in the books at l.l.Xl was £1,800. Show the ledger accounts in relation to the above with the necessary year-end adjustments.