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Few questions about accounting

miska2006

Hi, I have exam soon from basics of accounting (statement of comprehensive income and statement of financial position), and I'm doing some exercises but have few problems.
1. I have bad debts ($0) and provision for bad debts ($90) in trial balance. Bad debt in trial balance is as a credit. In adjustments there is another note about bad debts that tobe written-off as amount of $120 and it said also "bad debts provision is to be 5% of debtors after writing-off bad debts". I have no idea in which statement should I write it and where.

2. There is provision for depreciation (credit) in trial balance for the beginning for year e.g 2011 and in adjustments I need to calculate depreciation for 2012, so I need to add this depreciation together in statement of financial position?

3. Where to put allowance for irrecoverable receivables which is as a credit in trial balance? There is also adjustment "general provision of 10% for irrecoverable receivabes should be made against receivabled balance"

4. If the closing inventory is in adjustment do I have to put it only to comprehensie income statement or to statement of financial position as an current asset?

Thanks for any help, I'm quite confused about this.