From the following extract of Trial Balance of Yash Ltd as on 31.03.22, calculate the amount of "Receivables" to be shown in Balance Sheet and the amount of "Bad debts" to be shown under the head Other expenses in the Income Statement for the year: Trial balance details: Bad debts : Rs 2 lakhs Receivables: Rs 40 lakhs Provision for Doubtful debts: Rs 3 lakhs Additional information given: Provide for further Bad debts amounting to Rs 1 lakhs Provide for Doubtful debts @1\%