The following information is available for Beta, a trader, for the year ended $31$ March

$2022.$

Trade receivables at $31$ March $2022$ R$119,750$

Provision for doubtful debts at $1$ April $2021$ R$2,528$

$2$

Bad debts for the year ending $31$ March $2022$ were R$2,050.$ No entry has yet been

passed.

Further to this the company policy is to provide for a doubtful debt of $2\%$ on trade

receivables. $(7)$

Please provide the journal entries to account for:

i$.$ The bad debt entry

ii$.$ The provision for bad debt entry