The following balances were taken from the accounting records of ABC Traders for the year ending $30$ June $2019.$

Debit

R

Credit

R

Debtors control

$11600$

Allowance for credit losses

$1300$

The following transactions must still be taken into account:

Mr$.$ Cannotpay a debtor of the entity was declared insolvent. The total amount of R$500$ owed by the debtor must be written off.

The allowance for credit losses must be adjusted to $5\%$ of the outstanding debtors.

Calculate the new balance of the debtors control account after the above transaction has been taken into account:

A$.$ R$12100$

B$.$ R$11100$

C$.$ R$11000$

D$.$ R$10300$