Calculate the new provision for doubtful debts, given sundry debtors of Rs. 52,000 and bad debts of Rs. 2,000, with a provision rate of 5%.

The bad debt of Rs. 2,000 needs to be written off from the sundry debtors.

$$\text{Adjusted Sundry Debtors} = \text{Sundry Debtors} - \text{Bad Debt}$$ $$\text{Adjusted Sundry Debtors} = \text{Rs. } 52,000 - \text{Rs. } 2,000$$ $$\text{Adjusted Sundry Debtors} = \text{Rs. } 50,000$$

The new provision for doubtful debts is to be maintained at 5% of the adjusted sundry debtors.

$$\text{New Provision for Doubtful Debts} = 5\% \times \text{Adjusted Sundry Debtors}$$ $$\text{New Provision for Doubtful Debts} = 0.05 \times \text{Rs. } 50,000$$ $$\text{New Provision for Doubtful Debts} = \text{Rs. } 2,500$$

The required balance for the Provision for Bad Debt account is the new provision for doubtful debts.

The final answer is $\text{Rs. } 2,500$.