Year 1 (RM)	Year 2 (RM)
Amounts billed to customers for services rendered	170,000	220,000
Cash collected from customers	160,000	190,000
Cash disbursements: Salaries paid to employees for services rendered during the year Utilities Purchase of insurance policy	90,000 30,000 60,000	100,000 40,000 0

1. Determine the amount of receivables from customers that the company would show in its year 1 and year 2 statements of financial position prepared according to the accrual accounting model.