Its answer will be as follows:
Allowance for bad debts a/c
Debit side:
Amount written off-------------------------------------------1000
Closing balance----------------------------------------------
4800
Total-----------------------------------------------
5800
Credit side:
Opening balance---------------------------------------------2000
Provision for BD @10% of debtors i-e 10% of 38000------------
3800
Total-----------------------------------------------
5800
Income statement will show Rs.5050(1250+3800)
B/sheet will show all for BD Rs.4800