=+On September 30th, 1962, the directors decided to maintain the provisions existing against the debts of S.

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=+On September 30th, 1962, the directors decided to maintain the provisions existing against the debts of S. Jones and A. Brown and to create provisions as follows:

£. s. d.

A. K. James 21. 9. 4.

B.L. Stanley 16. 10. 5.

Show the entries that these facts will require in the Company's Nominal Ledger in the year ended September 30th, 1962.

tRe-printed by courtesy of the Society of Incorporated Accountants

(S.A.A.).

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