WAEC Financial Accounting 1994 Question 19

Use the following information:
Year to 31st December | Debtors after bad debts written off | Doubtful debts
1984 | ₦12,000 | ₦100
1985 | ₦15,000 | ₦130
1986 | ₦14,000 | ₦115

What was the treatment of provision for doubtful debts in the Profit and Loss Accounts for 1985?

1. A.Debit ₦30
2. B.Credit ₦30
3. C.Credit ₦130
4. D.Debit ₦130
5. E.Debit ₦230.