1-3months	>3mnths-6months	>6months-12months	>12moonths	Total
FAN LTD	80,000.00	4,000.00	6,000.00	10,000.00	100,000.00
SAN LTD	50,000.00		30,000.00		80,000.00
LDI LTD	40,000.00	50,000.00	50,000.00	15,000.00	155,000.00
WAM LTD	50,000.00	60,000.00		20,000.00	130,000.00
TOM LTD	6,000.00		20,000.00	15,000.00	41,000.00
DAT LTD	60,000.00	40,000.00		12,000.00	112,000.00
ONI LTD	60,000.00	14,000.00	50,000.00	15,000.00	139,000.00
Total	346,000.00	168,000.00	156,000.00	87,000.00	757,000.00
Bad debts to be written off
	1-3months	>3mnths-6months	>6months-12months	>12moonths
SAN LTD			2,000.00		2,000.00
WAM LTD		5,000.00		3,000.00	8,000.00
DAT LTD	1,000.00			4,000.00	5,000.00
Total	1,000.00	5,000.00	2,000.00	7,000.00	15,000.00
Specific Provisions to be made
	1-3months	>3mnths-6months	>6months-12months	>12moonths
TOM LTD				3,000.00	3,000.00
ONI LTD	2,000.00			3,000.00	5,000.00
Total	2,000.00	-	-	6,000.00	8,000.00
Prepare Debtors Age Analysis for the year ended 31-December 2017

The balance on Provision for Bad debt account at the beginning of the year was 60000.

A general provision of 20% should be made on all outstanding debts.