At the year end Change Ltd has a balance on their receivables account of 86,500. The following adjustments need to be made: (1) Write off debts amounting to 9,100 as they are believed to be irrecoverable. (ii) Make a general allowance of 3% of all remaining receivables. a) What will be the value of the general allowance? E b) What will be the value of the bad debt expense in the statement of profit or loss? c) What will be the value of receivables on the statement of financial position? E (Enter the values with no E sign, minus sign, comma or decimal places.)