1- Zowi financial year ends on 31 March. On 31 March 20-8 trade receivables owed $12800, and on 31 March 20-9 they owed $10600. Zowi maintains a provision for doubtful debts of 5% of trade receivables. Prepare the provision for doubtful debts account for the year ended 31 March 20-9. Bring down the balance on 1 April 209. a Explain how maintaining a provision for doubtful debts is an application of the principle of matching. b Name one other accounting principle which is applied when maintaining a provision for doubtful debts