ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER (Extract) D. WAYNE Date Particulars Debit Credit Balance 30/6/16 Balance 3,400 dr C. DECKER Date Particulars Debit Credit Balance 30/6/16 Balance 1,078 dr ACCOUNTS PAYABLE SUBSIDIARY LEDGER (Extract) D. WAYNE Date Particulars Debit Credit Balance 30/6/16 Balance 1,200 C You are required to prepare general journal entries to record the following: a) Because D. Wayne is both a customer and a supplier, the business has decided to record a contra entry to offset the smaller amount owing. b) The amount owing by C. Decker has been outstanding for six months and all attempts to collect the money have failed. The business has decided to write the amount off as a bad debt