A provision for doubtful debts of 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 totalled $5200. Of this, $200 was judged to be irrecoverable. Which entry was recorded in the provision for doubtful debts account on 31 December 2024?
- Adebit $10
- Bcredit $10
- Cdebit $20
- Dcredit $20