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On 1st April 2017, Shiv had a Provision for Doubtful Debts of Rs 650. On 31st March, 2018, total debtors amounted to Rs 18,400 out of which Rs 400 were bad to be written off. It was decided to maintain a Provision for Doubtful Debts at 5% of the debtors. On 31st March,2019, debtors were Rs 10,320 out of which Rs 320 had to be written off as bad debts. Provision for Doubtful Debts is to be maintanied at 5% of the Debtors. Show the Bad Debts Account and Provision for Doubtful debts for the years ended on31st, March, 2018 and 2019.

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