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SAM sells industrial machinery. The following analysis was made of the company's Sales Ledger balances on 31st March 2020: Age of debt Balance Less than 30 days 73,182 30 days to 59 days 37,400 60 days and over 19,444 Total debtors 130,026 Included in the total of 19,444 is a debt of 7,150 which SAM has decided to write off prior to the completion of final accounts for the year ended 31st March 2020. The allowance for Doubtful Debts of SAM is calculated as shown: Balances less than 30 days Balances between 30 to 59 days Balances for 60 days and over Nil 6% 50% At 31st March 2019, the balance on the allowance for the Doubtful Debts Account was 9,032. REQUIRED: a) Calculate the adjustment to the Allowance for Doubtful Debts Account for the year ended 31st March 2020. b) Calculate the net value of trade receivable to be reported in the Statement of Financial Position of Deng Machinery Ltd as of 31st March 2020. On 31st March 2020, details of 3 items included in SAM closing inventory were as shown below: Machine Type Packing Machine Industrial Press Forklift Truck Cost 23,560 46,680 15,704 Expected sales value 24,000 48,600 16,800 Expenses of sale 800 1,900 2,880 c) Calculate the value to be used for closing inventory purposes on 31st March 2020 in respect of each of the 3 machines listed above