19.3 A business started trading on 1 January 2022. During the two years ended 31 December 2022 and 2023, the following debts were written off to the bad debts expense account on the dates stated: 31 May 2022 31 October 2022 31 January 2023 30 June 2023 31 October 2023 J. Gray P. King T. Ryan D. Simms B. Hall 350 560 680 290 470 On 31 December 2022, the total trade receivables were 97,100. It was decided to make an allowance for doubtful debts of 3,230. On 31 December 2023, the total trade receivables were 106,200. It was decided to make an allowance for doubtful debts of 4,010. You are required to show: i. The allowance for doubtful debts account and the bad debts expense account for each of the two years. ii. The relevant extracts from the balance sheets as at 31 December 2022 and 2023.