IFRS needed!

Liz started her business several years ago. Before considering the following business transactions, the trial balance was as followed (extract): Account Dr. (in $)Cr. (in $) Receivables Allowance for doubtful debts 100,000 10,000 Bad and doubtful debt expense Nil 1. One of her clients, Denny, is bankrupt. Liz talked to the liquidator who stated: 'nothing is likely to be recovered from the debt of $4,000' 2. Another client, Jonny, is having severe financial difficulties. The original receivable was $15,000, Liz thinks that it is appropriate to adjust the value of this receivable to only 50% of the original amount. Liz sets up for receivables not treated individually an allowance of 5% on the outstanding amount. Last year there was no specific allowance set up. 3, Required: Show the extract from the SFP and the SOCI after allowing for the transactions above