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As at 31 December 2015 trade debtors were $1, 238, 740 and the Allowance for doubtful debts was $39, 420. $29, 460 of trade debts

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As at 31 December 2015 trade debtors were $1, 238, 740 and the Allowance for doubtful debts was $39, 420. $29, 460 of trade debts have been written off already in the year. The age analysis debtors and percentage allowance usually provided are stated on the right. The bad debts expensed in the year to 31 December 2015 would be

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