<P> The Japanese were also accused of conducting medical experiments on Malayans, and were known to have taken Malay and Chinese girls and women to serve as comfort women . </P> <P> The Japanese required the Chinese community through the Japanese controlled Overseas Chinese Organisation to raise Malay $50 million as atonement for its support of the Chinese war effort . When the organisation only raised $28 million, the organisation was required to take out a loan for the balance . </P> <P> Initially Malaya's two other major ethnic groups, the Indians and Malays, escaped the worst of Japanese maltreatment . The Japanese wanted the support of the Indian community to free India from British rule . They also considered the Malay's not to be threat . All three races were encouraged to assist Japanese war efforts by providing finance and labour . Some 73,000 Malayans were thought to have been coerced into work on the Thai - Burma Railway, with an estimated 25,000 dying . The Japanese also took the railway track from Malacca and other branch lines for construction of the Siam - Burma railway . </P> <P> About 150,000 tons of rubber was taken by the Japanese, but this was considerably less than Malaya had exported prior to the occupation . Because Malaya produced more rubber and tin than Japan was able to utilize Malaya's export income fell as it no longer had access to world markets . Real per capita income fell to about half its 1941 level in 1944 and less than half the 1938 level in 1945 . </P>

Which of the following cities was used by the japanese to enter malaya in 1941