Accounting Question - URGENT!?

Accounting Question - URGENT!?
I have a question that I have been asked to do for homework, I understand all of it except one part. I've been given a trial balance, and the things on it that I don't understand are: On it it says: DR CR Provision for Bad Debts: 450 Bad Debts 1100 OTHER NOTES AT THE END OF THE PERIOD: a) The provision for Bad Debts is to be maintained at 5% of debtors What do I do with this, for example what would be the figure that I put in the trading/p&l account, and what would I put in the balance sheet! Thanks!