If actual bad debts are more than the provision for bad debts, then there will be a_____________?

(A) Credit balance of Provision for Bad Debts Account (X)
(B) Debit balance of Provision for Bad Debts Account ()
(C) Debit balance of Bad Debts Account (X)
(D) Debit balance of Discount on Debtors Account (X)

Answers: If actual bad debts are more than the provision for bad debts, then there will be a Debit balance of Provision for Bad Debts Account.