Ronald's provision for doubtful debts on 1 July 1997 was £153. During the years to 30 June 1998 and 1999 he wrote off the following bad debts:

After writing off these debts, Ronald's debtors at 30 June 1998 and 1999 were £7,950 and £7,300 respectively. It is Ronald's policy to maintain a general provision for doubtful debts equal to 2% of debtors.
Required:
Make the necessary book-keeping entries to record Ronald's bad debts and his provision for doubtful debts. Also, show relevant extracts from the profit and loss accounts for the years to 30 June 1998 and 1999 and the balance sheets as at those dates.

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21 November 1997 P Gardiner 75 18 May 1998 B Williams 102 29 October 1998 12 May 1999 F Scott 43 L Turner 66