Aziz & Sons has accounts receivables of Rs. 575,000. The credit manager reviews accounts receivables & estimate that 35,000 of the accounts receivables prove to be uncollectible. Company realizes that companys receivables from Mustaq & Bros amounted Rs. 22,000 therefore management decided to write off their balance. The provision for the next month is Rs. 42,000. Required: Prepare at the journal entries to record: a. the provision for doubtful accounts b. the write off doubtful account of Mustaq & Bros c. for the provision for the next month