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Debtors are amounting to ₹ 1,00,000 out of which write off ₹ 10,000 as bad debts

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Debtors are amounting to ₹ 1,00,000 out of which write off ₹ 10,000 as bad debts, provide 10 % as bad debts reserve and 2 % as discount reserve on debtors.

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Necessary calculation :

Adjustment Entry :

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