3. Renaline Ltd provides tours for adventurers, such as mountain climbing, bungee jumping, whale watching and white-water rafting. It provides these tours to Anna, Fred, Natalie and Yuki. All sales are on credit. The following was extracted from the schedule of debtors: Anna Fred Natalie Yuki 2016 $ (a) 2017 $ 32 432 56 841 89 577 (b) 28 674 The following was extracted from the sales journal 2017: 48 830 (c) Particulars Invoice NO. Accounts receivable $ Anna 0501 26 653 Fred 0502 (d) Natalie 0503 14 978 Natalie 0504 23 286 Anna 0505 53 561 Natalie 0506 10 060 The following was extracted from the cash receipts journal 2017: Particulars Anna Yuki Fred Natalie Anna Fred Anna 2 30 220 10 249 14 788 25 763 23 356 24 427 19016 The following information is also available (before any bad debt write-off): Accounts receivable control Total credit sales Allowance for doubtful debts Bad debts expense 2016 $ (e) 266 067 6 829.7 14 372 2017 $ 189 264 (f) (g) (h) No further sales were made during the year 2017 to Yuki, and it was decided at the end of the year that his remaining account would be written off against the allowance for doubtful debts. The closing balance of the allowance for doubtful debts for 2017 is 5 per cent of total accounts receivable. Requirements: (1) Calculate the missing figures (a) through (h) using T ledger. (8 marks) (2) Complete the journal entries related to Allowance for doubtful debts account. (2 marks)