(A) Debit Provision for Bad Debts A/c and credit Debtors A/c (X)
(B) Debit Debtors A/c and credit Provision for Bad Debts A/c (X)
(C) Debit Provision for Bad Debts A/c and credit Profit & Loss A/c (X)
(D) Debit Profit and Loss A/c and credit Provision for Bad Debts A/c. ()
Answers: The entry for creating a Provision for bad debts is Debit Profit and Loss A/c and credit Provision for Bad Debts A/c.