An extract of Trial balance from the books of Tahiliani and Sons Enterprises on March 31, 2017 is
Channel: Doubtnut
Date: 2021-11-02

An extract of Trial balance from the books of Tahiliani and Sons Enterprises on March 31, 2017 is given below:    `{:("Name of the Account","Debit Amount","Credit Amount"),(,Rs,Rs),("Sundary debtors","50,000",),("Bed debts","6,000",),("Provision for doubtful debts",,"4,000"):}`   Additional Information  • Bad Debts proved bad but not recorded amounted to `Rs.` 2,000   • Provision is to be maintained at `8%` of Debtors.   Give necessary accounting entries for writing off the bad debts and creating the provision for doubtful debts account. Also show the necessary accounts