Geeproperties owns a block of flats, and earns a living by rental income and general dealing. On 1 January 2006 his ledger included the following balances. Debtors' account Provision for doubtful debts account The balance on the provision account consisted of the following. GH75,000 GH2,235 (e) GH 1.500 735 2.235 Specific provision of 100% against the debt of Charles Sulemana, a tenant General provision of 1% against remaining debts During the year ended 31 December 2006 the following occurred. (a) Charles Sulemana paid Geeproperties GHe 150 and then vanished without trace to a new world, leaving no assets. (b) Another tenant, Antonio Banderas, who owed GH 900, fell into a river and was also found to have died penniless. (c) Azuma Nickson returned from total obscurity and an amount of GH450 which Geeproperties had written off in 2003. (d) Credit sales for the year amounted to GHe 167,400 and cash received from debtors (other than Sulemana and Azuma) totaled GH150,000 At 31 December 2006 Geeproperties decided to provide in full against a disputed debt of GHe 1.200 owed by Kwesi Otoo Pratt, and to maintain the 1% general provision on other debtors. Requirement Write up Geeproperties's debtors' account, provision for doubtful debts account and bad debts expense account for the year ended 31 December 2006.