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A business started trading on 1 January 2011. During the two years ended 31 December 2011 and 2012 the following Account on the dates stated: debts were written off to the Bad Debts 31 August 2011 Patrick Sh.850 Evans Rahab Sh.1,400 30 September 2011 28 February 2012 30 November 2012 31 August 2012 Mary David Sh.1,800 Sh.600 Sh. 2,500 On 31 December 2011 there had been a total of debtors remaining of sh.405,000. It was decided to make a provision for doubtful debts of sh.5,500. On 31 December 2012 there had been a total of debtors remaining of sh.473,000. It was decided to make a provision for doubtful debts of sh.6,000.