The debtors balance appeared in the amount of 6000 dinars and the provision for doubtful debts amounted to 500. It is intended to adjust the provision for doubtful debts to become 5% of the debtors balance. The proof entry is:

Select one:

a. 300 from h/a0kh to h/doubtful debts allowance

b. 200 from h/a provision for doubtful debts to h/a.kh.

c. 200 H/A0K to H/Doubtful debts allowance

d. 300 from h/a provision for doubtful debts to h/a.kh.

Machines with a book value of 5000 dinars, including a machine purchased on 1/9 (first of the ninth month), worth 1000 dinars, and depreciated at the rate of 5%. Its annual installment is:

Select one:

a. 423.63

b. 612.67

c. 216.67

d. 220.67