The entry for creating a Provision for bad debts is?

(A) Debit Provision for Bad Debts A/c and credit Debtors A/c
(B) Debit Debtors A/c and credit Provision for Bad Debts A/c
(C) Debit Provision for Bad Debts A/c and credit Profit & Loss A/c
(D) Debit Profit and Loss A/c and credit Provision for Bad Debts A/c.