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Question ! Fairview Mall Limited uses the allowance method to account for the uncollectible accounts receivable. The accounting policy is to relate the provision for doubtful debts to the age of debts outstanding. The Balance Sheet as at 31 May 2020 included a credit balance of $685 in the allowance for doubtful debts Account. The company's accounts for the year ended 31 May 2021 are now being prepared. The debts outstanding at 31 May 2021 and the required allowance for doubtful debts are as follows: Debts outstanding Allowance for doubtful debts Amount $ Up to 1 month 64.500 24.500 More than I month and up to 2 months More than 2 months and up to 3 months DR More than 3 months 31.000 10.000 10 130.000 Required: a) Prepare the Allowance for Doubtful Debts Account for the year ended 31 May 2021. b) Show the extracts of the Accounts Receivable in the Balance Sheet of Fairview Mall Limited as at 31 May 2021. 2-252