The trade debtors balance of a company at its year end 31.12.2021 amounted to Rs. 350,000/-A debtor owing Rs. 20,000/-, were found to be bankrupt and no adjustment has been made in the trade debtor's account. The company takes a 5% provision for doubtful debts each year and last year's provision amounted to Rs. 2,000/-. (a) Explain what is meant by provision for doubtful debts and state the double entry. (05 marks) (b) Calculate the doubtful debt charge for the year and the net trade debtors amount at the year-end 31.12.2021. (Show the workings in the space provided) (10 marks)