Please can someone show me how to address the following in a step by approach, thank you.

Trial Balance dated 5 April 2023:

Receivables 3.646

Allowance for irrecoverable receivables (at 6 April 2022) 716

Relevant information:

#1 Gloria estimates that 1,864 due from customer will be irrecoverable and needs to be written off.

#2 The allowance for receivables is to be set at 4% of net receivables as at 5 April 2023.

Question:

Produce an Incomes statement for period ended 5 April 2023 and a Balance sheet at at 5 April 2023.

Include all workings.