Beena keeps a provision for doubtful debts equal to $3\%$ of trade receivables at the close of each financial year. On 1 September 2019, the provision for doubtful debts was $900$. By 31 August 2020, trade receivables had reached $42\,800$. Which journal entry was recorded by Beena on 31 August 2020?
Accounting 0452 · IGCSE · Irrecoverable debts and provision for doubtful debts