At 31 December 2006, M Fowler decides to reduce his provision from 4% of debtors, which was used for 2005, to 2% of debtors. Debtors were £25,000 as at 31 December 2005 and were exactly 25% lower one year later.

Show the provision for doubtful debts account for Fowler for the years ended 31 December 2005 and 2006. The provision for doubtful debts as at 31 December 2004 was £850.