Qon 3 (20) Mercellus Para conduct closing basis on the credit banio. He provides the survice first and collect the RoCount monivabile in 60 days. The Allowance for Doubtfal Debta wccount on 1 October 2019 is $3,993. The following information is available: 1. The bus usos aging of account receivable method to account the bad debt 2. The account is required to update the balance of allowance of doubtfal debt nocorant at the end of each month 3. On 5 October 2019 total of $1,997 owed by Lucy Frone has been deemed na collectable and therefore written off. 4. The total salos recorded during 1 October 2019 to 31 October 2019 is $832,977 5. The balance in the Account receivable on 31 October 2019 is $198,300 6. On 31 October 2019 the accountant estimates that 3% of the account receivable is estimated as doubtful. 03-a (a) Prepare the Acrounting Entries for the transactions or events relating to bad debt for the month ended 31 October 2019, ignore GST (12marks)