Kirby Enterprise, a retailer provided you with the following information: Year ended 30 June Total receivables before bad Bad debts written-off debts (RM) during the year (RM) 2018 33,500 2,800 2019 41,900 3,900 2020 30,100 1,700 The allowance for doubtful debts was RM 789 as of 30 June 2017. It is the company's policy to provide for doubtful debts at the rate of 3% in the remaining receivables. Required: a) Prepare allowance for doubtful debts account for the years ended 30 June 2018, 30 D June 2019 and 30 June 2020 (15 marks) b) Show the statement of financial position (extract) as 30 June 2020. (5 marks) (Total: 20 marks)