Harry is a trader selling goods on credit. His financial year ends on 31 December bocks on 1 January 20-3 included the following for the year ended 31 December 20-included the following: Received a cheque from Jane in full settlement of her accountless a Sold goods on credit to Jane, list price $200, less trade discount of 20 Received $100 cash from Sarah whose account had been written off two years ago Jane was declared bankrupt. She left the country and could not be traced. Her account was written off 31 Harry decided to increase his provision for doubtful debts by $50 accounts for Jane, irrecoverable debts, debts recovered and provision fo debts for the year ended 31 December 20-3 Balance or total the accounts c appropriate year end transfer as necessary​