In a new business during the year ended 31 December 2002 the following debts are found to be bad, and are written off on the dates shown:

30 April H Gordon 1,100

31 August D Bellamy Ltd 640

31 October J Alderton 120

On 31 December 2002 the schedule of remaining debtors, amounting in total to 68,500, is examined, and it is decided to make a provision for doubtful debts of 2,200.

You are required to show:

1. The Bad Debts Account, and the Provision for Doubtful Debts Account.
2. The charge to the Profit and Loss Account.
3. The relevant extracts from the Balance Sheet as at 31 December 2002.