1)Sundry debtor on 31st march 2010 are Rs. 1,05,000. Further bad debts are rs. 5,000, sales return recorded in the books rs. 10,000.
Old provision for bad debts is Rs.4,000. Provision for doubtful debts is to be made on debtors @ 10% and also provision of discount
is to be made on debtors @ 3%. What will be the amount for bad debts charged in profit and loss a/c after considering provision for
doubtful debts?