21. 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 ₹ |
|---|---|---|
| Sundry debtors | 50,000 | |
| Bad debts | 6,000 | |
| Provision for doubtful debts | 4,000 |
Additional Information:
- Bad Debts proved bad but not recorded amounted to ₹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.
NCERT/Rationalised 2023-24/Numerical Questions/Q-21