J. Blane commenced business on 1 January 2015 and prepares her financial statements to 31 December every year. For the year ended 31 December 2015, bad debts written off amounted to $1,400. It was also found necessary to create an allowance for doubtful debts $2,600. In 2016, debts amounting to $2,200 proved bad and were written-off. J. Sweeny, whose debt of $210 was written off as bad in 2015 , settled her account in full on 30 November 2016 . As at 31 December 2016 total debts outstanding were $92,000. It was decided to bring the provision up to 4% of this figure on that date. In 2017,$3,800 of debts were written-off during the year, and another recovery of $320 was made in respect of debts written-off in 2015. As at 31 December 2017, total debts outstanding were $72,000. The allowance for doubtful debts is to be changed to 5% of this figure. You are required to show the years 2015,2016 and 2017 , the A. Bad Debts Account. B. Bad Debts Recovered Account. C. Allowance for Doubtful Debts Account. D. Extract from the Income Statement