In 20X0, in the Accounts of X, the Accountant Created

Multiple Choice

In 20X0, in the accounts of X, the accountant created a provision for a doubtful debt of £100 in respect of Y. In 20X1 the accountant has found out that this debt is totally irrecoverable. Which of the following double entries is the correct way to deal with this new information in 20X1?

A) Dr. Bad debts Cr. Y's account
B) Dr. Provision for doubtful debts account Cr. Y's account
C) Dr. Bad debts account Cr. Provision for doubtful debts account
D) Dr. Provision for doubtful debts account Cr. Bad debts account