Janice Turnhorn commenced business on 1 January 2001 and makes her accounts to 31 December every year. For the year ended 31 December 2001, Debtors amounted to $90,000, bad debts written off was $2,900. It was also found necessary to create a provision for doubtful debts of $4,500. Janice Turnhorn commenced business on 1 January 2001 and makes her accounts to 31 December every year. For the year ended 31 December 2001, Debtors amounted to $90,000, bad debts written off was $2,900. It was also found necessary to create a provision for doubtful debts of $4,500