In a three-column cash book,the discount allowed is shown on the?

A rent received by a trader for sub-letting part of his business premises should be added to the?

In a three-column cash book,the discount allowed is shown on the?

Given:
...............................Jan.2003.........Dec. 2003
Provision for bad debt........N1000
Debtors..........................................N20000
Bad debt to be written off.......................N2000

The provision for bad debt stands at 10% of debtors. How much is to be charged to profit and loss account as provision for bad debt?

Goods withdraw from business for private use are credited to?