Value of adjustment

danielle93

Hello everyone!
I am really struggling with this part of the sample assessment. It is the question a) from part 1.4 of the sample assessment level 3. I have attached a picture as well. I theoretically know how to calculate the adjustment but the answer in the sample assessment does not correspond at all.
Extract from the extended trial balance:
Doubtful debts: 225 Credit
SLCA- 17900 Debit
Irrecoverable debts: 390 Debit
And the answer in the sample assessment for the adjustment is £46, why ?
I am self studying so any help would be very welcome.

danielle93

Picture

Zoynal98

You need to adjust the Doubtful debts according to 1% of the SLCA.
1% of SLCA (£17,900) = £179
Adjust the Doubtful debts to get to £179.
Doubtful debts = £225 Cr
Doubtful debts Adjustment = ?
New doubtful debts provision = £179

Doubtful debts Adjustment = £225 Cr - £179 Cr = £46 Dr