Section B (25 marks) Instruction: Answer ALL questions, Question 1 Aziz Enterprise decides to create a provision for doubtful debts equivalent to 4% of debtors at the year-end. The Bad debts and debtors figure for the years ended 31 December are as follows: Year Bad Debts 2017 2018 2019 2020 RM1,200 RM490 RM1,120 RM980 Debtors (After Bad Debts Written Off RM12,500 RM9,800 RM11,650 RM13,400 Debt amounting to RM1,530 proved bad and were written off in 2016, was received in full on 30 March 2019. Required: (a) Show the provision for doubtful debts account for the years 2017-2020. (12 marks) (b) Prepare the Bad Debts account for years 2017-2020 (8 marks) (c) Explain the term "Bad Debts and provide TWO (2) reasons that may cause it. (5 marks) (TOTAL = 25 marks)