Julie’s books showed these balances on 1 July 2021: Trade receivables $64 200; provision for doubtful debts $1 284. On 30 June 2022, trade receivables were $58 500, and $500 of this amount needed to be written off as irrecoverable. Julie plans to keep her provision for doubtful debts at $2\%$ of trade receivables. What was the movement in the provision for doubtful debts at 30 June 2022?
- A$114 decrease
- B$124 decrease
- C$376 increase
- D$386 increase