4. A business had always made a provision for doubtful debts at the rate of 4% of debtors. On 1 January 20X8 the provision for this, brought forward from the previous year, was Tshs 320,000.During the year to 31 December 20X8 the bad debts written off amounted to Tshs 680,000.On 31 December 20X8 the remaining debtors totaled Tshs 1,680,000 and the usual provision for doubtful debts is to be made.. You are required to show: (a) The Bad Debts Account for the year ended 31 December 20X8. (b) The Provision for Doubtful Debts Account for the year. (c) Extract from the Profit and Loss Account for the year. (d) The relevant extract from the Balance Sheet as at 31 December 20X8