The Balance Sheet at 31 March 2019 of Gloria included the following entry: $ Debtors 39,500 Less provision for doubtful debts 1,215 38,285 Additional information: The debtors' figures before the deduction of provision for doubtful debts were: $ At 31 March 2020 44,400 At 31 March 2021 40,150 The bad debts figures were: For the year ended 31 March 2020 For the year ended 31 March 2021 $ 1,500 2,300 : The bad debts were written off throughout the year. At the end of financial years 2020 and 2021, Gloria made allowance for doubtful debts at 4% of debtors. Required (a) Prepare the following for the year ended 31 March 2020 and 31 March 2021: (i) Bad Debts Account (ii) Allowance for Doubtful Debts Account (b) Prepare the Statement of Financial Position extract showing Gloria's debtors at 31 March 2021. (c) Define the following terms, and explain how they are treated in the Final Accounts: (i) Bad debts (ii) Provision for doubtful debts (d) In April 2021, a bad debt of $500, from Manny, which was incurred in 2020, was recovered. Show all the required Journal entries. Narratives are not required