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1.William's trial balance at 30 September 20X5 includes the following balances:
Trade receivables $75,943
Receivables allowance $4,751
How should these balances be reported in William's statement of financial position as at 30 September 20X5?
A. An asset of $75,943 and a liability of $4,751
B. A liability of $75,943 and an asset of $4,751
C. A liability of $71,192
D. An asset of $71,192
