If M.Gul a debtor of Rs. 4000 has become insolvent and a dividend of 50% is declared, the entry is

• A. Dr Bad Debts 2000 To P & L A/c 2000
• B. Dr Cash 2000 To Bad Debts 2000
• C. Dr Cash 2000 To Debtors 2000
• D. Dr Bad Debts 2000 To Debtors 2000