An extract of Trial balance from the books of Tahiliani and Sons Enterprises on Marc 31 2017 is given below:       (5 marks)

•          Bad Debts proved bad; however, not recorded amounted to Rs 2,000.
•          Provision is to be maintained at 8% of debtors

Give necessary accounting entries for writing off the bad debts and creating the provision for doubtful debts account. Also, show the necessary accounts.