\\( 20.6 \\mathrm{~A} \\) (a) As at 31 October 2018, a balance of \\( 12,900 \\) on the allowance for doubtful debts account of Abigail's business had been brought forward from the previous year-end, It was then decided that specific debts totalling \\( \\mathrm{f14,300} \\) were to be written-off as the cash was considered to be irrecoverable, and that the allowance for doubtful debts was to be adjusted to \\( 13,800 \\). On the basis of this information, what is the net total expense in connection with bad and doubtful debts that should appear in the Income Statement of Abigail's business for her financial year ended 31 October 2018 ? (b) At 30 April 2020 Becky's business had an allowance for doubtful debts of \\( 22,700 \\). During her year ended 30 April 2021 debts totalling \\( 29,400 \\) were written off. Becky then decided to adjust the allowance for doubtful debts to \\( 21,000 \\) as at 30 April 2021. Given this information, what is the net total impact of bad and doubtful debts to be reflected in Becky's Income Statement for her year ended 30 April 2021? (c) As at 31 December 2018 Charlotte's business had an allowance for doubtful debts of \\( 2,250 \\). During the year to 31 December 2019 the following occurred: (i) Irrecoverable debts of \\( 3,960 \\) were written off. (ii) Charlotte received \\( 261 \\) in respect of a debt that had been written off completely during 2017. At 31 December 2019 the total of Charlotte's accounts receivable was \\( 94,000 \\). Charlotte has reviewed these carefully and determined that an allowance for doubtful debts of \\( 2,100 \\) is required. What is the impact of all this information on Charlotte's Income Statement for 2019 in relation to bad and doubtful debts? (d) On the morning of 31 December 2020 the total accounts receivable balances of Daisy's business amount to \\( 97,000 \\). However, in the afternoon the following events transpire: (i) Daisy discovers that a credit customer ( \\( \\mathrm{D} \\) Lucas) has ceased trading and it becomes apparent that the \\( 1,375 \\) owed by Lucas is virtually certain to be irrecoverable. (ii) Daisy also learns that another customer (Adrian Webb) may be experiencing some financial difficulties and she now believes that an allowance should be set-up for the f1,268 owed by Webb. (iii) A cheque for \\( \\mathrm{f} 1,523 \\) is received from \\( \\mathrm{S} \\) Miller, a debt against which a specific allowance had been created in October 2020. (iv) A cheque for \\( 1,472 \\) is received from T Cook. This amount had been written-off in November 2019. What is the revised total of Daisy's accounts receivable balances after dealing with the four items above