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A trial balance at 30 April 2003, before making end of year adjustments, showed:

At 30 April 2003 it was decided to write off a bad debt of $800 and to make a provision for doubtful debts of 2 % of trade debtors. During the year an amount of $200 was received from a customer relating to a debt that was written off in the year ended 30 April 2002. 

What was the total bad and doubtful debts expense for the year ended 30 April 2003? 

1 ) 

$360 

2 ) 

$560

3 ) 

$940 

4 ) 

$1140

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