WAEC - Accounts Principles Of Accounts (2010 - No. 15)

Use the following information to answer the given question
\(\begin{array}{c|c} \text{1/1/06 Debtors} & D2,600\\ \text{1/1/06 Provision for bad debts} & D60\\ \text{31/12/06 New provision provision for bad debts} & \text{5% on debtors}\end{array}\)
What is the amount of the new provision for bad debts?
D130
D127
D124
D120

Explanation

5% x 2600

\(\frac{5}{100}\) x 2600 = 130

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