On 31st March, 2019, total debtors are Rs. 25,000 and bad debts are Rs. 1,000 so if rate of discount on debtors is 2% and rate of provision for bad debts is 5% then the amount of discount on debtors will be

The correct answer is A. Rs. 456.

The amount of discount on debtors is calculated by multiplying the total debtors by the rate of discount. In this case, the total debtors are Rs. 25,000 and the rate of discount is 2%. Therefore, the amount of discount on debtors is Rs. 25,000 x 2% = Rs. 500.

However, the amount of discount on debtors is also reduced by the amount of provision for bad debts. In this case, the provision for bad debts is Rs. 1,000. Therefore, the amount of discount on debtors is Rs. 500 – Rs. 1,000 = Rs. 456.

The other options are incorrect because they do not take into account the amount of provision for bad debts.