Increases in the Provision for Doubtful Debts Will Affect the Income

Increases in the provision for doubtful debts will affect the income statement as follows:

A) The income statement will be credited with the movement and the amount will appear under expenses
B) The income statement will be debited with the movement and the amount will appear under expenses
C) The income statement will be credited with the new balance on the provision for doubtful debts account under expenses
D) The income statement will be debited with the new balance on the provision for doubtful debts account under expenses