Part A North Office Innovations sells office furniture on a credit basis only to businesses. The business is registered for GST. The following information was collected from North Office Innovations on 1 July 2020. Accounts receivable (GST inclusive) $155,430 $10,020 Allowance for doubtful debts During the year ended 30 June 2021 the following transactions occurred: 1. During the year credit sales totalled $181,940 (GST inclusive). 2. Sales returns for the year were $19,470 (GST inclusive). 3. On 2 April 2020 a customer, Buckley James, was declared bankrupt and his debt of $3,135 (GST inclusive) was written off. 4. A separate customer, Lynley Barrymore, whose account of $4,565 (GST inclusive) had been written off as bad before 1 July 2020 paid his account in full on 5 February 2021. 5. North Office Innovations collected $238,425 (GST inclusive) from customers. 6. North Office Innovations has a policy to provide 5% of net credit sales as an allowance for doubtful debts. Required: From the information above, record all entries in the relevant general ledger accounts (running balance format): Accounts receivable (7 marks) Allowance for doubtful debts (3 marks) Bad debts expense (4 marks)