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A firm had the following balances on January 1, 1997 (a) Provision for Bad and Doubtful Debts (b) Provision for Discount on Debtors (c) Provision for Discount on Creditors $ 2,500 $ 1,200 $ 1,000 During the year Bad Debts amounted to $ 2.000, Discounts allowed were $ 100 and Discounts received were $ 200. During 1998 Bad Debts amounting to $ 1,000 were written off while Discounts allowed and received were $ 2,000 and $ 500 respectively. Total Debtors on December 31, 1997, were $ 48.000 before writing off bad debts but after allowing discounts. On December 31, 1998, the amount was $ 19,000 after writing off of the bad debts but before allowing discounts. Total creditors on these two dates were $ 20,000 and $ 25,000 respectively. It is the firm's policy to maintain a provision of 5% against bad and doubtful debts and 2% for discount on debtors and a provision of 3% for discount on creditors Show the accounts relating to Provision on Debtors and Provision on Creditors, for the year 1997 and 1998