9. Expenses such as unpaid wages, interest expense owing on a loan, or rent due but not yet paid, are recorded on the statement of financial position under current liabilities as: A. Accrued expenses B. Short term loan C. Accounts payable D. Unearned revenue 10. Nik Aziz Enterprise had a balance on its allowance for doubtful debts of RM25,000 as at 31 December 207. Allowance for doubtful debts was estimated at 5% on account receivable. On 31 December 208 the balance of its net accounts receivable was RM550,000. Calculate the amount of doubtful debts to be shown in the statement of profit or loss for the year ending 31 December 208. A.RM25.000 B.RM2.500 C.RM13,000 D.RM27, 500 
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