Case 1: On 1st Jan 2020 Suntop LLC has Opening accounts receivable for RO 8000. During the year 2020 amount received from receivables was RO 13500. In the amount collected from receivables RO 7600 was related to sales made in 2019. The Closing accounts receivables on 31Dec 2020 was RO 9000. The company management decided to make allowance for doubtful debts in 2020 based on the past experience. In the year 2021 The amount of uncollectables was RO 300 and the closing accounts receivable is RO 12000. The company wants to keep the same percentage of allowance as in 2020. Required: Draw the accounting entries for Accounts receivables