A business sets up a provision for doubtful debts equal to 10% of trade receivables. The provision at 31 March 2018 stood at $8300. The trade receivables after deducting the provision on 31 March 2019 were $55800. By how much did the provision change over the year?
- A$2100 decrease
- B$2100 increase
- C$2720 decrease
- D$2720 increase