Gym Services Pty Ltd is a provider of maintenance services for commercial gym equipment. Gyms throughout Australia engage Gym Services to maintain their gym equipment. As a company specialising in gym equipment maintenance, Gym is able to provide clients with efficient and timely repairs, more cost efficiently than gyms could otherwise undertake through employing their own staff. The COVID-19 pandemic has hit gyms particularly hard, with lock downs forcing gym closures across different states in Australia. For Gym Service, this has meant that clients have cut back requesting equipment maintenance and reduced system maintenance requests as much as possible. Many clients are experiencing great financial difficulty and have delayed paying amounts owed to Gym Services. In the context of this case, please answer questions 9 - 12 that follow: Question 9: Identify and describe the account you would look for a the balance sheet that relates to clients being unable to pay invoices due to Globo Gym Services (note the balance sheet is not provided in this question - you need to identify the account that is generally contained in a balance sheet to answer this question). (2 marks) Clearly label each part of your answer as follows: (a) Account in the statement.......... (b) Description of account.........