Year to 31 December 2019 Irrecoverable Debts written off 2.000 Trade Receivables at 31 December 2019 (before irrecoverable debts written off) 10.000 Allowance for doubtful debts 3% of outstanding trade receivables Year to 31 December 2020 Irrecoverable Debts written off 3.000 Trade Receivables at 31 December 2020 (before irrecoverable debts written off) 12.000 Allowance for doubtful debts 2.5% of outstanding trade receivables Year to 31 December 2021 Irrecoverable Debts written off 2.550 9.000 2.7% of outstanding trade receivables Trade Receivables at 31 December 2021 (after irrecoverable debts written off) Allowance for doubtful debts Required: For each of the three years, prepare the Irrecoverable Debts account and Allowance for Doubtful Debts account. State the value of trade receivables appearing in the statement of financial position as at 31 December