Specialised journals Adrenaline Ltd provides tours for adventurers, such as mountain climbing, bungee jumping, whale watching and white-water rafting. Adrenaline Ltd provides these tours to four tour...

Specialised journals Adrenaline Ltd provides tours for adventurers, such as mountain climbing, bungee jumping, whale watching and white-water rafting. Adrenaline Ltd provides these tours to four tour providers: Anna, Fred, Natalie and Yuki. All sales are on credit. The following was extracted from the schedule of debtors: 2018 2019 $ $ Anna (a) 32 432 Fred 56 841 89 577 Natalie (b) 48 830 Yuki 28 674 (c) The following was extracted from the sales journal: Particulars Invoice no. Accounts receivable $ Anna 0501 26 653 Fred 0502 (d) Natalie 0503 14 978 Natalie 0504 23 286 Anna 0505 53 561 Natalie 0506 10 060 The following was extracted from the cash receipts journal: Particulars Accounts receivable $ Anna 30 220 Yuki 10 249 Fred 14 788 Natalie 25 763 Anna 23 356 Fred 24 427 Anna 19 016 The following information is also available (before any bad debt write-offs): 2018 2019 $ $ Accounts receivable control (e) 189 264 Total credit sales 266 067 (f) Allowance for doubtful debts 7 982 (g) Bad debts expense 14 372 (h) No further sales were made during the year to Yuki, and it was decided at the end of the year that his remaining account would be written off against the allowance for doubtful debts. The closing balance of the allowance for doubtful debts for 2018 is 3 per cent of total credit sales for the year. 1 Calculate the missing figures (a) to (h). Show all workings. 2 Complete the journal entries related to the allowance for doubtful debts account.