At the time of admission of new partner Z, Old partners X and Y had debtors of Rs. 3,20,000 and a provision for doubtful debts of Rs. 20,000 in their books. As per terms of admission, assets were revalued, and it was found that debtors worth Rs. 18,000 had turned bad and hence should be written off. Which journal entry reflects the correct accounting treatment of the above situation.

(A)	Bad Debts A/c	Dr.	18000
	To Sundry Debtors			18000
	Provision for Doubtful Debts A/c	Dr.	18000
	To Bad Debts A/c			18000
(B)	Bad Debt A/c	Dr.	18000
	To Sundry Debtors			18000
	Revaluation A/c	Dr.	18000
	To Provision for Doubtful Debts A/c			18000
(C)	Revaluation A/c	Dr.	18000
	To Sundry Debtors A/c			18000
(D)	Bad Debts A/c
	Dr. To Revaluation A/c			18000