Mahlanya Traders (not a registered VAT vendor) commenced business on 1 March 2021. The entity serves both cash and credit customers. On 28 February 2022 the allowance for credit losses was recorded as R2 769. Welcome Message / Assessment 6 On 28 February 2023 it was determined that the allowance for credit losses should be adjusted to R2 118. Trade receivables control as at 28 February 2023 amounts to R48 500 and the credit losses account amounts to R800. Required: Record the necessary adjustment and the closing entry in the general journal of Mahlanya Traders for February 2023. Instructions for numeric responses: 1. Use a full stop to indicate any decimals (eg: 1000.01) 2. Round off to the second decimal after the full stop (eg: 50.56) MAHLANYA TRADERS GENERAL JOURNIA