How should the further bad debt of Rs. 600 be treated in the Profit & Loss and Balance Sheet, considering the provision for doubtful debt at 5%?

A) Debit Bad Debt Expense; Credit Provision for Doubtful Debt in P&L. Debit Provision for Doubtful Debt; Credit Bad Debt Expense in Balance Sheet.
B) Debit Bad Debt Expense; Credit Provision for Doubtful Debt in P&L. Debit Provision for Doubtful Debt; Credit Bad Debt Expense in Profit & Loss.
C) Debit Bad Debt Expense; Credit Provision for Doubtful Debt in Balance Sheet. Debit Provision for Doubtful Debt; Credit Bad Debt Expense in P&L.
D) Debit Provision for Doubtful Debt; Credit Bad Debt Expense in P&L. Debit Bad Debt Expense; Credit Provision for Doubtful Debt in Balance Sheet.