Adjusting profit for bad debt write-off and doubtful debts provision Steps:

• Write off the irrecoverable amount of $2,000 as bad debt expense, reducing profit by$2,000.
• Calculate remaining trade receivables: $6,000 -$2,000 = $4,000.
• Compute provision for doubtful debts: 1% × $4,000 =$40.
• Revised profit: $24,000 -$2,000 - $40 =$21,960.

Not enough information: Standard accounting adjustment yields $21,960, not matching any choice; question numbers may be ambiguous or erroneous.

Final answer: Not enough information.