Which of the following statements is not valid?

• A.provision for bad debts is deducted from debtors total in the Balance sheet
• B.An increase in provision for bad debts appears on the debi side of the profit and loss account
• C.a decrease in the provison for bad debts appears on the credit side of profit and loss accoun
• D.the bas debt account is closed to the debit side of the profit and loss account
• E.bad debt is a deduction from debtors total afte making provision for bad and boughtful debts