Semanis Kurma Enterprise closes its accounts on 30 June every year. Below is the informati regarding account receivable, allowance for doubtful debts and allowance for discount allowable. 2014 (RM) 48,340 2015 (RM) 28,225 Year ended 30 June Outstanding account receivables balance (before deducting bad debts) Allowance for doubtful debts Allowance for discount allowable Bad debts not yet deducted 6% 4% 3% 2% 840 225 The following is the additional information given as at 1 July 2013: Allowance for doubtful debts amounted to RM1,610, Allowance for discount allowable amounted to RM925. are required to prepare the following: Allowance for doubtful debts account Allowance for discount allowable account Extract of the Statement of Financial Position as at 30 June 2014 and 30 June 20