The following balances were extracted from the books of A. Pizza at the end of the accounting period: Trade Receivables Bad Debts Provision for Bad Debts 61,500 0 5,850 Before preparing the year end financial statement it is agreed to write off 1,500 by way of bad debts and adjust the bad debt provision to 10% of the remaining trade receivables. Required: Record the above information in the appropriate ledger accounts