2 Kabaza Mbowe had a debtor total is K 1600 at the end of his financial year, ending 31 December 2015. He decided to create a provision for doubtful debts at the rate 5% each year on 31 December 2016 his debtors figure amounted to K1400 while at the end of 2017 the debtors value amounted to 1,850. require to show the provision for bad and doubtful accounts for the three years 2015,,2017. clearly showing both transfers to profit and loss account and balance carried forward for each year.