The accounts receivable's balance of Diana Sdn. Bhd. as at 30 June 20X1 is RM50,000. In preparing the accounts, Diana Sdn. Bhd. needs to create an allowance for doubtful debts amounting to RM630. During the year ending 30 June 20X2, an amount totalling RM440 is to be written off as bad. The accounts receivable's balance as at 30 June 20X2 was RM100,000 (after bad debts had been written off) and the allowance for doubtful debts will be 4% of outstanding accounts receivable. To close the accounts on 30 June 20X3, bad debts amounting to RM2,260 should be considered. The allowance for doubtful debts is to be maintained at 3% of accounts receivable. As at 30 June 20X3, the accounts receivable balance (after bad debts had been written off) was RM90,000. You are required to show the following for the year ended 30 June 20X1, 20x2 and 20X3: (a) Accounts receivable accounts (b) Allowance for doubtful debts account (c) Statement of profit or loss (extract) (d) Statement of financial position (extract)