3. The Balance Sheet at 31 January 2020 of Jimat SB included the following entry: The debtors' balances after the bad debts had been written off were: The bad debts that had been written off during the year were: At the end of January 2021 and 2022, Jimat SB maintained a provision for doubtful debts at 4% of debtors. You are required to: (a) Prepare the following for the years ended 31 January 2021 and 31 January 2022: (i) Bad Debts Account (ii) Provision for Doubtful Debts Account (12) (b) Prepare extracts from the Statement of Profit and Loss for the years ended 31 January 2021 and 31 January 2022 relating to the bad debts and the adjustments to the provision for doubtful debts. (4) (c) Prepare a Balance Sheet extract to show Jimat SB's debtors at 31 January 2022. (4) ( Total / Jumlah: 20)