19.4A A business, which started trading on 1 January 2022, adjusted its allowance for doubtful debts at the end of each year on a percentage basis, but each year the percentage rate is adjusted in accordance with an analysis of the business's actual debt collection experience. The following details are available for the three years ended 31 December 2022, 2023 and 2024: Bad debts written off year to 31 Trade receivables at 31 December after Percentage allowance for December 2022 12,380 2023 22,640 2024 31,700 bad debts written off 92,000 136,000 169,000 doubtful debts 4% 5% 2.5% You are required to show: a. The allowance for doubtful debts accounts and bad debts expense accounts for each of the three years. b. Balance sheet extracts as at 31 December 2022, 2023 and 2024.