As at the year end 31.12.X5 the following debts out of a total debtors' figure of
£54,500 are found to be bad:
A. Bloggs £780
B. Swift £320
P. Trent £1,500 - 50p in the £ is payable.
The balance sheet as at 31.12.X4 showed a provision for bad debts for the business of £2,100. The provision for bad debts as at 31.12.X5 is estimated to be 5% of debtors' balances. Show the bad debts account, provision for bad debts account and the balance sheet as at 31.12.X5.