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. W 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 M 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)