The entry for creating a Provision for bad debts is_____________?

A. Debit Debtors A/c and credit Provision for Bad Debts A/c

B. Debit Provision for Bad Debts A/c and credit Debtors A/c

C. Debit Profit and Loss A/c and credit Provision for Bad Debts A/c.

D. Debit Provision for Bad Debts A/c and credit Profit & Loss A/c

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