Gemma has trade receivables totalling 16,000 after writing off bad debts of 500, and an allowance for doubtful debts brought forward of 2,000. She wishes to carry forward a general provision equal to 5% of trade receivables. What will be the effect on profit of adjusting the provision? A) 700 decrease B) 700 increase C) 1,200 decrease D) 1,200 increase