1. Below is a trial balance (extracted) of Kasturi Dewi Sdn Bhd. for the year ended 31 December 2019:

	Debit (RM)	Credit (RM)
Account receivable	100,000
Allowance for impairment of Account receivable as at 1 January 2019		8,500

As at 31 December 2019, the following transactions are not yet recorded:

1. One of the debtors was declared bankrupt by the Court. The amount due from the debtor is RM2,000.
2. The company received RM1,500 from a debtor who was previously written off as bad debt.
3. The company uses the allowance method based on an aging analysis of the account receivable as follows:

No of days past due	Amount of Receivables (RM)	Estimated percentage of uncollectible
Not yet due	44,000	2%
1-30 days	26,000	3%
31-60 days	22,000	5%
Over 60 days	8,000	10%
Total	100,000

Required:

1. Account receivable account.
2. Allowance for impairment of account receivable account