On 1st April 2022, provision for doubtful debts stand at $25,000 for Chloes Diner. The accounts receivables on 31 March 2022 were $1,100,000. Total bad debt estimated to $85,000. It is required to write off the bad debts and create a provision equal to 5% of the receivables. Show how you would compute the amount debited to profit and loss account. And show how would will you post it in Trial balance and balance sheet