P$.$ John has a credit balance b$/$f of $$25$ on his rent revenue account. This means that for the year $$25$ rent revenue

$($A$)$ is prepaid

$($B$)$ is accrued

$($C$)$ must be paid

$($D$)$ has been paid

M$.$ Brown wishes to increase his provision for bad debts from $8\%$ to $10\%.$ Debtors at the end of the year totalled $$10000,$ whilst the balance in the provision for bad debts account is presently $$800.$ Which of the following would be the correct entries to record the provision for the year?

$\backslash$table$[[($A$),\backslash$table$[[$Dr Profit & Loss A$/$c$,],[$Cr Provision for Bad Debts A$/$c$]],$$$720,$$$720$