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33.5 Carol had receivables of $598 600 at 30 November 20X8. Her allowance for receivables at 1 December 20X7 was $12, 460. She wished to change it to the equivalent of 2% of receivables at 30 November 20X8. On 29 November 2008 she received $635 in full settlement of a debt that she had written off in the year ended 30 November 20X7.
What total amount should be recognised for receivables in the statement of profit or loss for the year ended 30 November 20X8?
A $488 credit
B $11,972 debit
C $1,123 credit
D $147 debit
答案：C
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