what provision should be recorded?

and the differences?

XYZ Company Accounts Receivable Report As of December 31, 2020 31/12/20 Customer Name A B C D E F G H 1 J K L M N Sales Amount Outstanding Balance 12,800 1,500 13,2010 4.800 8,000 3,280 3.250 1.6010 18.000 16.XIO 15,000 7,350 7.000 5,400 6,400 2.300 16,(XIO 12,0IO 13,250 3,500 4,500 1.0XIO 18,6010 14,500 21.0XIO 17.200 16,500 1.850 12,000 9,XIO 25,XIO 8,500 18,0XIO 13,400 14,(XI0 8,700 13.XIO 10,600 4,200 2,450 11,6XIO 1,200 10,500 8,000 8,000 3,250 7.000 3.KIO &,400 4,100 6,400 S.OIO Last PMT date 25:5:20 26/2/20 15/9/19 18/11/19 S/11/20 12/5/20 18/10/19 10/1/20 8/6/19 9/1/20 10/2/17 20/11/20 12/8/20 15/8/20 142/20 15/10/20 15/11/20 20/9/20 25/12/20 15/12/20 15/7/20 15/11/20 28/10/20 15/3/20 10/12/19 1S/11/20 Provision recorded 1,10 3,60 1.250 1.250 0 5,000 4,000 1.725 11,000 1.950 1,00%) 0 8,000 925 6,00 2.125 0 1,500 0 0 600 0 0 1,500 4,100 0 0 P 0 R S T U V w X Y Z Ratio Instructions Classification Less than 60 days Arrears 61.120 Days Arrears 121.180 Days Arrears 181-365 Days Arrears Over 365 Day 0% 30% 50% 75% 100%