2. 4 Bad debts 31 December 2015 RM4 000 31 December 2016 RM5 000 31 December 2017 RM5 500 Total account RM 50 000 RM 80 000 RM 60 000 receivable balance (before bad debts) If the firm's allowance for doubtful debts is at a rate of 5% of the total a/c receivable balance, required: a) The allowance for doubtful debts for 2014, 2015 and 2016. b) The comparison of the year to year provision and state whether there is an increase or decrease in allowance for doubtful.