Jessie's trial balance at 30 September included:



Debit
£

Credit
£
Sales ledger control account

90,350

Provision for doubtful debts (brought forward)


2,490

Further adjustments are to be made as follows:

(a)

No entries have been made in respect of cash of £1,320 received from Jeffrey whose balance had been written off last year, and
(b)

At 30 September a provision is required against a balance of £1,950 due from John as well as a general provision of 1.5% of remaining debts.

What figure will be reported in the balance sheet at 30 September for debtors?

And how do you get the answer?