3. George Gibson started trading on 01 January 2011, adjusted its bad debt provision at the end of each year on a percentage basis. Bad Debts written off Debtors at Provision for Year to 31 December 31 December Bad Debts 2011 $ 1,500 $ 30,000 5% 2012 $ 2,000 $ 40,000 5% 2013 $ 3,600 $ 60,000 6% Show the Bad Debts account, Provision for Bad Debts accounts for each for the 3 years and the Balance Sheet extracts as at 31 December 2011, 2012 and 2013.