Is this correct one?

Dear All

pls. confirm the following entries passed in Tally-

Provision made for doubtful debts (on 31st March 2014)

1) P&L Dr. 4020

To Provision for Doubtful Debts Cr. 4020

Now, on May 15th We found that our bad debts are Rs. 6010/-

2) Provision for Doubtful debts Dr. 4020

 P&L A/c Dr. 1990

To Petty Debtors A/c 6010

Pls. confirm whether above entries are correct or not? If no, pls pass correct entries in light of above amounts.

Thanks in advance