(i) Complete the table below, which relates to An Ageing of Debtors (Aged Trial Balance of Accounts Receivable).

(ii) What does the auditor do with the critical figure determined in the above table?

Aged Category Balance ($) Estimated Allowance % Estimated Allowance ($) 2,000 2 A 400 B 20 0-30 days 31-60 days 61-90 days 91-120 days >120 days 200 10 400 D 100 E 50 100 Total F G