An accounting assignment I need in three hours

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A business started trading on 1 January 2001.  During the two years ended 31 December 2001
and 2002 the following debts were written off to the Bad Debts Account on the
dates stated:

31 August 2001  W
Best    £850

30 September 2001  S Avon   £1,400

28 February 2002  L
J Friend  £1,800

31 August 2002  N
Kelly       £600

30 November 2002  A
Oliver  £2,500

On 31 December 2001 there had been a total of debtors
remaining of £405,000.  It was decided to
make a provision for doubtful debts of £5,500.

On 31 December 2002 there had been a total of debtors
remaining of £473,000.  It was decided to
make a provision for doubtful debts of 
£6,000.

You are required to show:

  1. The
    Bad Debts Account and the Provision for Doubtful Debts Account for each of
    the two years.
  2. The
    relevant extracts from the Balance Sheet as at 31 December 2001 and 2002.