See below details of trade receivables for Laptop Computers (Pty) Ltd: Trade receivables at 31 December 2023 - R250,832 Provision for doubtful debts at 1 January 2023 - R10,548 Bad debts for the year ending 31 December 2023 were R12,972. 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