To be affected by a discharge in bankruptcy, the debt in question mu«t be: (1) a debt provable in bankruptcy; and (2) not within any of the statutory exceptions. It is, therefore, necessary to determine what is a debt provable in bankruptcy, and then what debts fall within the statutory exceptions. In determining whether a debt is provable in bankruptcy it is necessary to consider (1) when did the debt come into existence; and (2) what is the nature of the debt.