On 31 May 2017, Zafirah's trade receivables amounted to RM100,000. It was identified that there were irrecoverable debts of RM15,000 on which Zafirah decided to write off. Zafirah determine to make provision of 5% from the remaining trade receivables balance. On 31 May 2018, Zafirah's trade receivables have decrease to RM60,000 and included in this amount there were irrecoverable debts of RM12,000 on which of Juan decided to write off as bad debts. On 1 April 2018, Zafirah received a cheque amounted to RM8,000 from Mohamad Salah, one of the bad debts that written off in year 2016. The provision for doubtful debts was then adjusted to 6% from the remaining trade receivables balance. On 31 May 2019, Zafirah's trade receivables have increased to RM95,000 and this was after write off bad debts of RM10,000. The provision for doubtful debts was then adjusted to 4% from the remaining trade receivables balance. The balance on the Allowance for Doubtful Debts account as at 1 June 2016 was RM2,800. Required: Prepare the followings ledger accounts for each of the years ended 31 May 2017, 2018 and 2019: (1) Bad debts account (3 marks) (ii) Allowance for doubtful debts account (5 marks) (iii) Bad debt recovered account (1 marks) Extracts of Statement of Profit or Loss for the year ended 31 May 2017, 2018 and 2019. (7 marks) (v) Extracts of Statement of Financial Position as at 31 May 2017, 2018 and 2019. (3 marks) (iv)