This document discusses an accounting problem involving receivables. It provides details of a company's sales in 2012 of Tk 10,00,000 and its policy to make a provision for doubtful debts of 1.5% of total sales. It then asks the reader to calculate: (1) the amount of provision for doubtful debts, (2) the amount that was written off as doubtful from a customer's account in January 2013, and (3) the amount received from the same customer in March 2013 as the debt was paid.