(a)[2]
State the journal entry for writing off an irrecoverable debt.
(b)[4]
Calculate the provision for doubtful debts at 31 December 2018.
(c)[2]
Prepare the Provision for Doubtful Debts account for the year ended 31 December 2018. Dates must be shown.
(d)[2]
Explain one accounting concept used when a provision for doubtful debts is made.
(e)[5]
Describe the effect this change will have on Sofia's profit. Include relevant calculations in your response.