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WASSCE


Use the following information to answer this question.

1/1/06 ----- Debtor -------- D2,600
1/1/06 ----- Provision for bad debts --------- D60
31/12/06 ---- Bad debts --------- D60
31/12/06 New provision for bad debts 5% on debtors


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

A.
D187
B.
D127
C.
D67
D.
D60

Answer: C

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