Question - 07

On 31st Dec., 2006 a firm has debtors of Rs. 12,600 and 5% Provision for Doubtful debts was made the bad debts for the year 2007 amounted to Rs. 450 on 31st Dec., 2007 the debtors were Rs. 22,400 and 5% provision for doubtful debts prepare provision for doubtful debts A/c.