Fragrant bath sells handmade soaps and bath bombs. All sales are GST inclusive, and conducted on a credit basis. The business does not allow cash discount for prompt payment. The following information was extracted from the accounting records at $30$ june $2021.$

sales: $$242,880$

sales returns and allowances: $16,676$

Cash collected: $203,583$

Accounts receviable: $(1$ July $200)31,350$

Debts to be written off: $1,770$

Assume that fragrant bath uses the write$-$off method of accounting for bad debts.

i$.$ show the general entry required to write$-$off the bad debts

ii$.$ What amount would be shown for bad debts expense in the statement of profit or loss at $30$ june $2021$

iii. What amount would be shown for accounts receivable in the statement of financial position at $30$ june $2021$