CA CPT Model Test Paper 4 with solutions for online practice

Trade Receivables on 31st March, 2010 are Rs. 1,05,000. Further bad debts are Rs. 5,000, sales return recorded in the books Rs. 10,000. Old provision for bad debts is Rs. 4,000. Provision for doubtful debts is to be made on Trade Receivables @ 10% and also provision of discount is to be made on Trade Receivables @ 3%. What will be the amount of bad debts charged in Profit and Loss A/c after considering provisions for bad debts?