Golf Pros Ltd sells golfing equipment on credit. The accounting records for the business at 30 June 2022 reveal the following:

Credit sales (for the year)	$695,500
Credit sales returns and allowances (for the year)	58,500
Accounts Receivable (at 30 June 2022)	212,225
Allowance for Doubtful Debts (credit balance at 30 June 2021)	1,950

Additional information:

In the past, the companys yearly bad debts expense had been estimated at 4% of net credit sales revenue. Management performed a historical analysis and identified the following percentages to calculate potential bad debts:

		Balance	% estimated uncollectable
Accounts not yet due		$114,140	0.5
Accounts overdue	10-30 days	39,650	3
	31-60 days	28,600	12
	61-120 days	16,510	30
	121 days and over	13,325	45
		$212,225

Required:

(a) Prepare the journal entries including narrations to adjust the Allowance for Doubtful Debts at 30 June 2022 under:

i. the net credit sales method. (4 marks)

ii. the ageing of accounts receivable method. (4marks)