WAEC - Accounts Principles Of Accounts (1995 - No. 6)

The accounting entries required for increase in provision for doubtful debts are

debit profit and loss account, credit provision for doubtful debts account

credit provision for doubtful debts account; debit profit and loss account

credit trading account; credit provision and doubtful debts account

credit trading trading account; debit provision for doubtful debts account

credit debtor's account; debit provision for doubtful debts account