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At 1 July 2002 the doubtful debt allowance of Q was $18,000.
During the year ended 30 June 2003 debts totalling $14,600 were written off. It was decided that the doubtful debt
allowance should be $16,000 as at 30 June 2003.
What amount should appear in Q’s income statement for bad and doubtful debts for the year ended 30 June
2003?
A $12,600
B $16,600
C $48,600
D $30,600.

A