pls don't handwriting

B. Following are transactions related to the accounts receivable of Jelutong Idaman Bhd (JIB) during the first quarter ending 31 March 2021. JIB prepares interim financial statements for every quarter. 8 January Sold goods for RM150,000 on credit. JIB uses the gross method in recording accounts receivable. The term of the sale is 2/10, n/60. 14 January Collected RM50,000 from 8 January's credit customers. + e 26 January Unexpectedly, a customer, Semarak Api Enterprise, whose account has been written off in early 2021 paid RM8,000 for the total amount owed. 30 January Assigned RM120,000 of accounts receivable from December 2020 sales to Merbau Bank Bhd (MBB), as security for a loan of RM100,000. A commission of 4% on the face amount of the loan was charged, and the note bears interest of 9% per year. 28 February Collected RM80,000 of accounts receivable assigned and remitted it to MBB, along with one month's interest. 31 March.....Data related to accounts receivable are as follows: -> *** Accounts Receivable (RM) Less than or equal to 30 days 120,000 31 -60 days 90,000 61 - 90 days 50,000 More than 90 days 20,000 Estimated bad debts 4% 7% 10% 15% The allowance for bad debts had an unadjusted credit balance of RM3,500.4 (b). Prepare the adjusting entry (ies) on 31 March 2021 for Jelutong Idaman Bhd. ** (4 Marks) (c) Short-term receivables are shown at net realizable value. Briefly explain the meaning of net realizable value and how it can be determined. (2 Marks)