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1.At 30 September 2017, the balance on the receivables control account is $644,000.
The accountant is preparing draft financial statements and must make the following adjustments:
(1) Write off debts totalling $24,000
(2) Record a receipt of $12,000 in respect of a balance which had previously been written off as irrecoverable
(3) Make an allowance for receivables equivalent to 2% of trade receivables at 30 September 2017. At 1 October 2016, the allowance for receivables was $9,600
What amount should be recognised in current assets in respect of receivables in the statement of financial position at 30 September 2017?
A $619,360
B $607,600
C $598,192
D $631,120
