Debtors 300000 Less:provision 10000 Provision fpr doubtfull debts was to be made equal t5% of the debtors What entry will paas out?

This is the balance sheet approach towards the estimate of bad debt expenses and since 5% of the debtors are required, the ending balance of provision or allowance to bad debts would be (300,000 x 5% = 15,000)

So the adjusting entry will be 

Bad debt expense      5000 (Debit)

Allowance for Doubtful Debt    5000 (Credit)

Ending balance of Allowance/Provision for doubtful debts will be 15000 i.e 5% of Debtors