The Allowance for Doubtful Debt account has a balance at the start of the year of K1,000, including K90 GST, are to be written off and the Allowance for Doubtful Debt is to be adjusted to 10% of the closing Accounts Receivable balances of K22,000 (including K2,000 GST). The amount for Bad and Doubtful Debts appearing in the Income Statement for the year will be: *