A provision for doubtful debts equal to $5\%$ of trade receivables is kept. On 1 January 2024, the provision for doubtful debts account showed a credit balance of $240. By 31 December 2024, trade receivables amounted to $5200. It was decided that $200 of this amount could not be recovered. Which entry was recorded in the provision for doubtful debts account on 31 December 2024?
- Adebit $10
- Bcredit $10
- Cdebit $20
- Dcredit $20