(i) Complete the table below, which relates to An Ageing of Debtors (Aged Trial Balance of Accounts Receivable). Aged Category Balance ($) Estimated Allowance % Estimated Allowance ($) 0-30 days 2,000 N A 31-60 days 400 B 20 61-90 days 200 10 91-120 days 400 D 100 >120 days E 50 100 Total F (ii) What does the auditor do with the critical figure determined in the above table