Trial balance as on March 31, 2010 showed Sundry Debtors of ₹ 40,000; Bad Debts ₹ 2,700 and Provision for Doubtful Debts ₹ 3,500. It was decided to maintain provision for doubtful debts @5% of debtors for next financial year. Show how provision is to be maintained and projected in the final accounts.