The creation of provision for doubtful debts given as an adjustment requires____________?

(A) Debit Profit and Loss Account and deduct the provision from debtors ()
(B) Credit Profit & Loss Account and deduct the provision from debtors (X)
(C) Credit Profit and Loss Account and add the provision to debtors (X)
(D) Debit Profit & Loss Account and add the provision to debtors (X)

Answers: The creation of provision for doubtful debts given as an adjustment requires Debit Profit and Loss Account and deduct the provision from debtors.