A debtor who was declared insolvent was able to pay R$270$ of the amount owing, which

represented $60\%$ of his debt. The balance of his account must be written off. Which of the

following sthtements is correct?

A$.$ Equity will decrease by R$162.$

B$.$ The bank balance will be credited with R$270.$

C$.$ Debtors control will decrease by R$432.$

D$.$ The bad debt amounts to R$180$