The Statement of Financial Position as at $31$ December $2019$ for PNenas Bhd is presented below. PNenas Bhd Statement of Financial Position As at $31$ December $2019$ During $2020,$ the following selected transactions relates to obligations for PNenas Bhd: Required: a$)$ Prepare the journal entries for the above transactions that occur in $2020.$ Calculate the balance for the Account Receivable. b$)$ Prepare the current liabilities section of the Statement of Financial Position at $31$ December $2020$ for PNenas Bhd$.$