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 Year to 31 December 2011 $ 1,500 2012 $ 2,000 2013 $ 3,600 Debtors at 31 December $ 30,000 $ 40,000 $ 60,000 Provision for Bad Debts 5 % 5% 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