i) Arwen's year end date is 31 December 2022. An extract from Arwen's statement of financial position at that date shows A debt of 1,506, which has been confirmed as irrecoverable, is included in trade receivables at 31 December 2022. Arwen's policy is to make a provision for doubtful debts of 5% at the year end. Show the double entry required to make Arwen's year end adjustments with regard to trade receivables and show the statement of financial position values for trade receivables and the provision for doubtful debts at 31 December 2022. Show the double entry in journal format. (6 marks) ii) Barra operates a property rental business. At 31 December 2022, one of Barra's tenants, who pays 9,050 in annual rental payments, has paid the quarterly instalment of rent for January to March 2023 on 2 December 2022. Show the double entry required to make Barra's year end adjustments for this tenant and show how each entry will change the statement of financial position or income statement. Show the double entry in journal format. (2 marks)