Natural Organics (Pty) Ltd is a business that sells organic supplements to the general public. The company operates on a financial year-end of 31 December and is not registered for VAT. The following transactions took place during December 2022 that have NOT yet been recorded:

Additional information: Ignore VAT. Trade receivables has an opening balance of R156 667 on 1 December 2022. Allowance for doubtful debts has an opening balance of R19 340 on 1 December 2022. Ignore the cost of sales and inventory for all relevant transactions.

Prepare the Trade Receivables general ledger account (T - Account) to account for the December 2022 transactions in the records of Pure Organics (Pty) Ltd. Dates are not required. The account must be closed-off at the end of the month. Remember to show your workings. Round up to the nearest rand where applicable. 15 marks