Trade debtors of Oxford Products at 31 December 1983 amounted to £15 600.

A debtors' balance of £300 is to be written off as a bad debt, while the provision for doubtful debts which currently stands at £ 145 is to be maintained at I per cent of outstanding debtors. The tot al charge in the Income Statement for 1983 for bad and doubtful debts is:

(a) £289;

(b) £300;

(c) £308;

(d) £311.