Bina Sdn.Bhd.s ledger at the end of the current year shows trade receivables of RM180,000. a) If allowances for doubtful accounts has a credit balance of RM6,000 in the trial balance and bad debts are expected to be 5% of trade receivables, journalise the adjusting entry for the end of the period. b) If allowances for doubtful accounts has a debit balance of RM3,000 in the trial balance and bad debts are expected to be 10% of trade receivables, journalise the adjusting entry for the end of the period.