3: The account receivables balance for the year ended 31st March 20XX was $ 24,800. Bad debts of $2,800 were written off on this date and an amount of $3,000 in respect of bad debts written of in the previous year was recovered in cash. The provision for doubtful debts was $1,400 as at this date. The company has given a further allowance for doubtful debts of $ 1,800 at the end of the current period. Required (as ta 31st March 20XX): 1. Accounts Receivables account. 2. Bad debts account. 3. Bad debts recovery account. 4. SOPL extract. 5. SFP extract