*************Just do A please**************

25.11A D. Faculti started in business buying and selling law textbooks, on 1 January 2012. At the end of each of the next three years, his figures for accounts receivable, before writing-off any bad debts, were as follows: 31 December 2012 30,000 31 December 2013 38,100 31 December 2014 4,750 Bad debts to be written-off are as follows: 31 December 2012 2,100 31 December 2013 750 The allowance for doubtful debts in each year is 5 per cent of accounts receivable. Required: (a) Prepare Faculti's bad debts expense account and allowance for doubtful debts account for 2012, 2013 and 2014. (b) The amounts due from B. Roke (70) and H. A. Ditt (42) became irrecoverable in 2012 and were written-off. Show the entries in the ledger accounts to record these write-offs