In the trial balance are shown Debtors Rs. 2400, Bad Debts Rs 221, Bad Debts Reserve Rs 324. For creating a Reserve for Doubtful Debts @ $10\%$ on debtors, the P & L A/c will be debited by :

Q. A trial balance contains Debtors Rs 15000, Bad Debts Rs 400 and Provision for Doubtful Debts Rs. 600. Further bad debts given in adjustments are Rs. 400. If a provision at $5\%$ is made on Debtors. P & L A/c will be debited with:

Q. C's Trial Balance contains the following information: Bad debts Rs. 4,000, Provision for Doubtful debts Rs. 5,000, Sundry debtors Rs. 25,000. It is desired to create a provision for bad debts at 10% on sundry debtors at the end of the year. Sundry debtors will appear in the Balance Sheet at a figure of:

Q.

Following information is given in trail balance

$\begin{array}{cc}\text{Bad debt}& Rs.3,000\\ \text{Provision for bad debts}& Rs.3,500\\ \text{Debtors}& Rs.40,000\end{array}$

Additional Information:

It is desired to make a provision for doubtful debts @10% on debtors. Find the amount to be debited to profit and loss account.

Q. Sundry debtors given in the Trial Balance are Rs. 20000. Further bad debts amounted to Rs. 1000 and it is desired to create a provision of $5\%$ on debtors for doubtful debts and $2\%$ for discount. Sundry Debtors will appear in the Balance Sheet at a figure of________.

Q. H's Trial Balance contains the following information:
Bad debts Rs. 3,000
Discount allowed Rs. 3,000
Provision for discount on debtors Rs.3,200
Provision for bad debts Rs. 3,500
Sundry Debtors Rs. 50,000
At the end of the year, it is desired to maintain a provision for bad debts at Rs. 4,000 and provision for discount on debtors at Rs. 2,000. Sundry Debtors will appear in the Balance Sheet at a figure of: