Hi, you can answer the last question only

Xiao Ltd. sells goods on credit and sometimes the customers are unable to pay their debts. On the 1st June 2017 the Allowance for Doubtful Debts account had a credit balance of $500. After repeated attempts to obtain payment from a customer, Naughty Nick, it was determined to write his account for $850 off as bad. On balance day, 30th June 2017 , after taking into account the history of collecting accounts Xiao Ltd decided to increase the Allowance for Doubtful Debts account so that it had a balance of $3,000. On the 15th July 2017 Naughty Nick unexpectedly paid $500 off his account, he said he was sorry for being so late and that he would pay the remaining amount outstanding next month. (a) Prepare all General Journal entries for the above events. Ignore GST. Narrations are not required. (b) Open a General Ledger T-Account for the Allowance for Doubtful Debts and post all of the above entries, then properly balance the account. (c) What type of account is Allowance for Doubtful Debts? (d) On the 30th June Accounts Receivable has a balance of $10,200. Show how this will be presented in the Statement of Financial position (Balance Sheet)