What are the accounting entries for writing off bad debt if you have a set percentage of allowance for bad debt (e.g allowance of receivables should be 5% of total receivables)?

e.g
Receivalbe 10,000
Op. Allowance 200
Cl. Allowance 500 (5% of 10,000)


Bad debts 300
Allowance for d.debts 300

Another example:


Receivable 10,000
Further bad debts 1,000
Op. Allowance 200


First we'll make adjustment for further bad debts


Bad Debts 1,000
Receivable a/c 1,000


Now the balance of RA is 9,000
Cl. Allowance will be 450 (9000 x 5%)


Bad Debts(450-200) 250
allowance for d.debts 250


Income Statement:
Bad Debts 1250

Another Example:

Receivables 10,000
Bad debts w/o 1,500
Further Bad debts 1,000
Op. Allowance 2,000

First of all make an adjustment for further bad debts

Bad debts 1,000
Receivable 1,000

Now RA are 9,000
Cl. Allowance will be (9,000 x 5%) 450

Allowance for d.debts 1,550
Bad debts(450-2,000) 1,550


Income Statement:
Bad debts (1,500 + 1,000 - 1,550) 950