Q. Provision for doubtful debts is Rs.1000 &debtors are Rs.90,000 at end of year,provision for doubtful debt 1% required, thenthe entry?

1. P & L A/c Dr 100 To RDD A/c 100
2. P & L A/c Dr 900 To provision for doubtful debts 900
3. Provision for doubtful debts 900 To P & C A/c 900
4. none of these