The following data relates to questions 11 and 12 The following is the aged receivables analysis for J Ltd at 30 April 20X3: Age of debt Less than 1 month 1-2 months 2-3 months Over 3 months Amount (S) 12, 000 25, 000 16, 000 6, 000 The company makes an allowance for receivables as follows: Allowance 0% 1% 5% 40% The allowance for receivables at 1 May 20X2 brought forward was $2,880. The entry for bad debts in the income statement for the year ended 30 April 20X3 and the net receivables figure in the statement of financial position at that date should be : Question 11 The entry for bad debts in the income statement for the year ended 30 April 20X3 is Question 12 The net receivables figure in the statement of financial position at that date is