The following balances appeared in the tria balance of M/* Kapil Traders as on March
| Sundry debtors | Rs.30,500 |
| Bad debts | Rs.500 |
| Provision for bad debts | Rs.2,000 |
The partners of the firm agreed to records the following adjustments in the books of the Firm: Further bad debts Rs. 300. Maintain provision for bad debts 10%. Show the following adjustments in the bad debts account, provision account, debtors account, profit and loss account and balance sheet.
