As at 31 December 2011 trade debtors were £1,238,740 and the Allowance for doubtful debts was £39,420. £29,460 of trade debts has been written off already in the year. The age analysis of debtors and percentage allowance usually carried are stated on the right.

The bad and doubtful debts expensed in the year to 31 December 2011 would be:

(a) £4,230

(b) £25,230

(c) £33,690

(d) £35,190

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Period outstanding Over 90 days Over 60 days Over 30 days Within credit term Amount Allowance £12,800 £84,200 £279,400 £862,340 100% 10% 5% 0%