Right Hand Bhd (RHB) sells heavy machinery. Most of its customers are manufacturers and contractors. All sale transactions are on credit. It closes its account every 30 June. On 1 June 2022, the company's book shows a balance of RM359,300 in its accounts receivable and RM17,965 in its provision for doubtful debt account. The followings are transactions related to its accounts receivable for the month of June 2022: REQUIRED: (a) Prepare journal entries and adjustment(s) (if any) to record all the transactions in June 2022. (b) Describe the presentation of accounts receivable in the Statement of Financial Position of the company. (c) Short-term receivables are shown at net realizable value. Briefly explain the meaning of net realizable value and how it can be determined