20.3 A business started trading on 1 January 2017. During the two years ended 31 December 2017 and 2018 the following debts were written off to the Bad Debts Account on the dates stated: 31 May 2017 S. Gill 500 31 October 2017 H. Black 400 31 January 2018 A. Tims 200 30 June 2018 F. Dale 900 31 October 2018 J. Park 100 On 31 December 2017 the total accounts receivable was 104,000. It was decided to make an allowance for doubtful debts of 3,120. On 31 December 2018 the total accounts receivable was 116,000. It was decided to make an allowance for doubtful debts of 3,480. You are required to show: (1) The Bad Debts Account and the Allowance for Doubtful Debts Account for each of the two years. (In The relevant extracts from the Balance Sheets as at 31 December 2017 and 2018