Prepare Journal entries to record the following transactions,you are required to show all calculations:

3.1 The company adopted the straight-line depreciation method. Record the 15% depreciation on the plant and equipment purchased on 1 december 2020 for R 125 000.

3.1 The allowance for credit losses account has an opening balance of R4500. The policy requires the allowance to equate 8% of the total accounts receivable. The debtors sub-ledger totaled R52 000 prior receiving 40c in the rand on an account of R3000. The financial manager instructed the write off on the balance.