See below details of trade receivables for Laptop Computers $($Pty$)$ Ltd:

Trade receivables at $31$ December $2023$ R$250,832$

Provision for doubtful debts at $1$ January $2023$ R$10,548$

Bad debts for the year ending $31$ December $2023$ were R$12,972.$ No entry has yet

been passed.

Further to this the company policy is to provide for a doubtful debt provision of $5\%$ on

trade receivables.

Please provide the adjusting journal entries to account for year$-$end closure.