Teaching UP TGT Mock Test Series 2025 Accountancy Journal Entries

If M.Gul a debtor of Rs. 4000 has become insolvent and a dividend of 50% is declared, the entry is

1
Dr Bad Debts 2000 To P & L A/c 2000
2
Dr Cash 2000 To Bad Debts 2000
3
Dr Cash 2000 To Debtors 2000
4
Dr Bad Debts 2000 To Debtors 2000
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