1.4 The following balances, amongst others, appeared in the pre-adjustment trial balance of GH Stores on 28 February 2017, the end of the financial year Debtors control Provision for bad debts R80 000 R3 600 If the provision for bad debts is adjusted to 5% of debtors, the journal entry to record the adjustment on 28 February 2017 is Debit (R)Credit (R) a) Provision for bad debts 4 000 Provision for bad debts adjustment 4 000 Profit and loss 400 400 4 000 400 Provision for bad debts adjustment c) Provision for bad debts adjustment 4 000 Provision for bad debts d) Provision for bad debts adjustment 400 Provision for bad debts 67