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A Business shows total debtors' balance TK. 4,00,000 in its sales ledger at the end of its financial period . One customer owing TK. 40,000 is bankrupt and there is on possibility of getting the debt paid. A further 2% of debtors are considered doubtful . What debtors' total will be included as a current asset in the balance sheet ?

A. TK. 4,00,000
B. TK. 3,52,800
C. TK. 3,52,000
D. TK. 36,200
E. TK. 3,60,000
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সঠিক উত্তরঃ B. TK. 3,52,800
Explanation: