A banks allowance for loan losses from its statement of financial position is presented below for years ending 31 December 2017 and 2018.

12-31-17 12-31-18

Provision for doubtful debts $4,500 $5,100

During the year 2018, the bank made a general provision for doubtful debts of $570 out of revenue, wrote off $600 in bad debts and recovered $350 from previous loan write-offs.

What was the value of specific provisions for doubtful debts in 2018?

Select one:

a.

$600

b.

$280

c.

$920

d.

$380