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11.11 At 1 January 20X1, there was an allowance for receivables of $3,000. During the year, $1 ,000 of debts were written off as irrecoverable, and $800 of debts previously written off were recovered. At 31 December 20X1, it was decided to adjust the allowance for receivables to 5% of receivables which are $20,000.
What is the total receivables expense for the year?
A $200 debit
B $1,800 debit
C $2,200 debit
D $1,800 credit
答案：D
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