Kamangura commenced business on 1 January 2022 and prepares her financial statements to 31 December every year. For the year ended 31 December 2022, bad debts written off amounted to Kshs. 28,000. It was found necessary to create an allowance for doubtful of Kshs. 52,000. In 2023, debts amounting to Kshs. 44,000 proved to be bad and were written-off. J Nekesa, whose debt of Kshs. 4,200 was written off as bad in 2006, settled her account in full on 30 November 2023. As at 31 December 2023 total debts outstanding were Kshs. 1,840,000. It was decided to bring the provision up to 4% of this figure on that date. In 2008, Kshs. 76,000 of debts were