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30.12 At 1 January 20X5 a company had an allowance for receivables of $18,000 At 31 December 20X5 the company's trade receivables were $458,000.
It was decided:
(a) To write off debts totalling $28,000 as irrecoverable
(b) To adjust the allowance for receivables to the equivalent of 5% of the remaining receivables What figure should appear in the company's statement of profit or loss for the total of debts witten off as irrecoverable and the movement in the allowance for receivables for the year ended 31 December 20X5?
A $49,500
B $31, 500
C $32,900
D $50,900
答案：B
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