A Business shows total debtors balance Tk. 4,00,000 in its sales ledger at the end of its financial period. One customer owing Tk. 40,000 is bankrupt and there is no possibility of getting the debt paid. A further 2% of debtors are considered doubtful. What debtors" total will be included as a current asset in the balance sheet?

[চট্টগ্রাম বিশ্ববিদ্যালয় ভর্তি পরীক্ষা ২০১২-২০১৩ ইউনিট-c : 2013]

1. Tk. 4,00,000

2. Tk. 3,52,800

3. Tk. 3,52,000

4. Tk. 36,200

5. Tk. 3,60,000

Answer

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