At 31 December 2019, Teguh Sdn. Bhd. reported the following information on its statement of financial position. Teguh Sdn. Bhd. Extract of Statement of Financial Position As at 31 December 2019 RM RM Current Assets: Accounts receivable 165,000 Less: Allowance for doubtful debts (16,500) 151,000 During 2020, the company had the following transactions related to receivables. Transaction RM i. Sales on account 150,000 ii. Sales returns and allowances 18,000 iii. Collections of accounts receivable 130,000 iv. Write-off of accounts receivable deemed uncollectible 15,300 V. Recovery of bad debts previously written off as uncollectible 10,700 Required: a) Prepare the journal entries to record the above transactions (i) - (v). b) Determine the ending balance of accounts receivable and allowance for doubtful debts after the journal entries in (a) is posting to the related ledger. c) Prepare the adjusting entry to record bad debt expense for 2020, assuming that estimated bad debts are 10% of accounts receivable. d) Prepare an extract of Statement of Financial Position for Teguh Sdn. Bhd. as at 31 December 2020