In the past, the company's yearly bad debts expense had been estimated at 4% of net credit sales revenue. Management performed a historical analysis and identified the following percentages to calculate potential bad debts: Required: (a) Prepare the journal entries including narrations to adjust the Allowance for Doubtful Debts at 30 June 2022 under: i. the net credit sales method. (4 marks) ii. the ageing of accounts receivable method. (4marks) b) Discuss the main difference between the direct write-off method and the allowance method of recording bad debts. (4marks a) General Journal Particulars Dr Cr i) ii)