Provision for doubtful debts adjusted for write-off and policy

Steps:

• Identify irrecoverable debts of $800 and write them off against opening provision of$800, reducing provision to $0.
• Reduce trade receivables by $800 write-off, resulting in$14,300 - $800 =$13,500.
• Calculate new provision as 5% of adjusted trade receivables: $13,500 × 0.05 =$675.
• The closing provision at 31 December 2021 (1 January 2022) is $675.

Not enough information: The question is ambiguous on whether the $14,300 includes the$800 irrecoverable before or after write-off, and if the write-off uses the provision or is direct to expense; standard calculation yields $675, not matching options.

Final answer: Not enough information.