On 1 June, McLean, Roberts and Associates had Accounts Receivable and Allowance for Doubtful Debts accounts as set out below. 1/6 Balance Accounts Receivable 931 700 Allowance for Doubtful Debts 1/6 Balance 12 250 During June, the following transactions occurred: 1. Fces carned on credit, SI 320 000. 2. Fces refunded, 27 500. 3. Accounts receivable collected, $1 595 000. 4. Accounts written off as uncollectable, $16 214. Based on an ageing of accounts receivable on 30 June, the firm decided that the Allowance for Doubtful Debts account should have a credit balance of $13 000 on the balance sheet as at 30 June. Required a. Prepare general journal entries to record the four transactions and to adjust the Allowance for Doubtful Debts account. b. Show how accounts receivable and the allowance for doubtful debts would appear on the balance sheet at 30 June c. On 29 July, Blundell Ltd, whose $2057 account had been written off as uncollectable in June, paid its account in full. Prepare general journal entries to record the collection. (Use Account names as below) Fees Income Bad Debts Expense Accounts Receivable - Blundell Ltd Accounts Receivable GST Payable GST Receivable Cash at Bank Bad Debts Recovered (a)