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11.3 At 1 July 20X2 the receivables allowance of Q was $18,000. During the year ended 30 June 20X3 debts talling $14,600 were written off. The receivables allowance required was to be $16,000 as at 30 June 20X3.
What amount should appear in Q's statement of profit or loss for receivables expense for the year ended 30 June 20X3?
A $12,600
B $16,600
C $48,600
D $30,600
答案：A
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