25.D) On 1 January 2007 the balances below appeared in the sales ledger of S. Henry. Wuring the year the following events took place: Feb 1 After negotiation Henry agreed to accept $150 cash from D. Fung and regarded the outstanding balance as irrecoverable. Mar 10 C. Manley was declared bankrupt. A payment of 30 cents in the $ was received in full 'settlement. Show how these matters would be dealt with in Henry's ledger assuming that the financial year ends on 30 June..