Sally wanted to raise the balance on the provision for doubtful debts account at the close of the financial year. How ought this increase to be recorded?
- Adebit income statement, credit provision for doubtful debts account
- Bdebit irrecoverable debts account, credit provision for doubtful debts account
- Cdebit provision for doubtful debts account, credit income statement
- Ddebit provision for doubtful debts account, credit irrecoverable debts account