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Debtors control. 10800 Dr Provision for bad debts 602 credit Nominal account Bad debts 1386 Dr Adjustments on 30 June 2014 Write off debtor T

Debtors control. 10800 Dr

Provision for bad debts 602 credit

Nominal account

Bad debts 1386 Dr

Adjustments on 30 June 2014

Write off debtor T Block's debt of 440 as a bad debt

Adjust provision for bad debts to 5% of outstanding debtors on 30 June 2014

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