Following is the extract from the Trial Balance of a business entry as on Mar 31, 2009:

Account

Dr. Balance Rs

Cr. Balance Rs

Sundry Debtors

1,10,000

Provision for Doubtful debts

5,000

Bad Debts

7,500

Additional Information

  1. Additional Bad debts Rs 20,000
  2. Maintain the provision for doubtful debts @ 5% on debtors make the necessary journal entries, ledger accounts and final accounts.