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Use the following information to answer the given question \(\begin{array}{c|c} ...

Use the following information to answer the given question
\(\begin{array}{c|c} \text{1/1/06 Debtors} & D2,600\\ \text{1/1/06 Provision for bad debts} & D60\\ \text{31/12/06 New provision provision for bad debts} & \text{5% on debtors}\end{array}\)
The provision for bad debts in the profit and loss account is
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  • A D187
  • B D127
  • C D67
  • D D70
Correct Answer: Option D
Explanation:
5% x 2600
\(\frac{5}{100}\) x 2600 = 130
130 - 60 = 70

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