=+ (b) During the year Bad Debts, as they occurred, had been debited to Provision foi Bad

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(b) During the year Bad Debts, as they occurred, had been debited to Provision foi Bad Debts Account. Additional provision should be made to bring the balance of this account up to £100.

(c) Fixtuies and Fittings should be depreciated by £50.

(d) The rent of the warehouse and offices is £1,400 a year and the quarterly instalment due on 24th June, 1962, has not been paid.

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