=+6. tAt September 30th, 1961, the directors of XY Ltd. created a provision in their accounts against

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=+6. tAt September 30th, 1961, the directors of XY Ltd. created a provision in their accounts against the following debts which they consider to be of doubtful nature:

£. s. d.

Smith Ltd. 250. 7. 2.

S.Jones 5. 9. 4.

T. Robinson 26. 13. 3.

A. Brown 30. 14. 6.

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