Jens year-end receivables balance was 114,000. However, following review of receivables she

realised that she must write off an irrecoverable debt of 4,000 and establish an allowance against a

specific doubtful debt of 10,000. She wishes to maintain her allowance against receivables at 3%.

The opening balance on the allowance for receivables account is 4,400.

Required:

Complete the ledger accounts for irrecoverable debts, the allowance for receivables and the trade

receivables account.