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11.2 At 31 December 20X2 a company's receivables totalled $400,000 and an allowance for receivables of $50,000 had been brought forward from the year ended 31 December 20X1.
It was decided to write off debts totalling $38,000. The allowance for receivables was to be adjusted to the equivalent of 10% of the receivables.
What charge for receivables expense should appear in the company's statement of profit or loss for the year ended 31 December 20X2?
A $74,200
B $51,800
C $28,000
D $24,200
答案：D
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