The turnover in Simple Music Ltd was 2 million and its debtors were 5% of turnover. The company wishes to have a provision for bad debts of 4% of debtors. The current provision is 3,000. What figure would appear in the income statement in respect of provision for bad debts? A. credit 4,000 B. debit 5,000 C. None of these D. debit 1,000 E. credit 1,000