ok the Drop-down window has the following choices ( profit and loss- purchase - s.whites, sales,wages, bank , cash, fawn ltd)

Because of the doubtful nature of some debts, P. Rudent instructed his accountants to make a specific provision in the financial statements for the year ended 30 June 20X8 against the following debts: 28 J. Black C. Green B. Grey Fawn Ltd 24 204 He also instructed that a general provision of 5 per cent for doubtful debts should be created on the other trade receivables, which at 30 June 20X8 amounted to 8,000. No further business transactions were entered into with any of these credit customers during the year ended 30 June 20X9, but an amount of 9 was received from J. Black's trustee in bankruptcy by way of a first dividend; a first and final dividend of 70 was received from the liquidator of Fawn Ltd and B. Grey paid his debt in full. A further debt of 95 due from S. White proved to be bad On 30 June 20X9 P. Rudent instructed his accountants to maintain the provision existing against C. Green's debt and to provide for the balance owing by J. Black, and to make further provision for debts owing by J. Blue 19 and R. Brown 15. The other trade receivables amounted to 7,500 and the accountants were instructed to make the provision for doubtful debts equal to 5 per cent of these debts. Required: Prepare the irrecoverable receivables a/c and Provision for irrecoverable receivables a/c in the Nominal ledger. Nominal Ledger Irrecoverable Receivables 20x9 20X9 June 30 June 30 June 30 0 20X9 Provision for Irrecoverable Receivables 20X8 July 1 Balance b/d June 30 June 30 Balance cld 0 20X9 July 1 Balance b/d