has total trade receivables of 52,800 on 31 December 2015 and 1448 as balance on the provision for doubtful debts account before adjustments for the year ended 31 December 2017. An analysis of debtors (credit customers) revealed the following:

Age of debt	Amount
2 to 3 months	10,500
3 to 6 months	2,400
6 to 12 months	1,500
12 months	3,200

The remaining amount was aged less than 2 months.

The company has a policy for calculating provision for doubtful debts as follows:

Age of debt	Provision for doubtful debts
Up to 2 months	2%
2 to 3 months	5%
3 to 6 months	10%
6 to 12 months	20%
12 months	30%

Required:

• Calculation of the provision for doubtful debts on 31 December 2017

• The adjustment to profit for provision for doubtful debts on 31 December 2017.

• The provision for doubtful debts account.