From the following details estimated net debtors. Debtors as on 31.03.09 Rs. 800000 Bill received includes B/R Rs. 10, 000 returned dishonoured Included in the debtors Rs. 6000 being amount due from the proprietor for his personal expenses paid by the firm Debtors includes Rs. 5000 due from S who has been declared insolvent and a final dividend of 0.25 in a rupees is likely to be realized from his estate. The firm intends to make 5% provision for doubtful debts A B C D Rs. 800,000 Rs. $10,000 Rs. 7,90,000 Rs. 7, 99,000