The provision for bad debts in the profit and loss account is

Use the following information to answer the given question

1/1/06 DebtorsD2,600 1/1/06 Provision for bad debtsD60 31/12/06 New provision provision for bad debts5% on debtors

The provision for bad debts in the profit and loss account is

A D187

B D127

C D67

D D60

Answer is D