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32.7 At 1 January 20X6 a company had an allowance for receivables of $49,000.At 31 December 20X6 the company's trade receivables were $863 ,000 and it was decided to write off balances taling $23,000. The allowance for receivables was to be adjusted to the equivalent of 5% of the remaining receivables.
What total figure should appear in the company's statement of profit or loss for receivables expense?
A $16,000
B $65,000
C $30,000
D $16,150
答案：A
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