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11.13 At the beginning of the year, the alowance for receivables was $850. At the year-end, the allowance required was $1,000. During the year $500 of debts were written off, which includes $100 previously included in the allowance for receivables.
What is the charge to statement of profit or loss for receivables expense for the year?
A $1,500
B $1,000
C $650
D $550
答案:C
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