At the year end the following debts, out of a total debt figure of £45,680, are found to be bad:

► David £450,

► Alex £650,

► Sand £240 but lOp in the pound payable.

It is also estimated that a further provision for bad debts of 4% of debtors is required.

Show the amount of bad debts to be written-off, the provision for bad debts and the balance for debtors to be shown in the balance sheet of the business.

Depreciation