Plz solve..

Shubham kumar (.) (620 Points)

28 November 2012  
Bad debts Rs.4000; provision for bad debts Rs.5000; sundry debtors Rs.25000. It is desired to create a provision for dad debts At 10% on sundry debtors at end of the year. Sundry debtors will appear in the Balance sheet at ?. . . . Ans, is Rs.22500. Plz explain