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【单选题】
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 totalling $23,000 and to adjust the allowance for receivables to the equivalent of 5% of the remaining receivables based on past experience. What total figure should appear in the company’s income statement for bad debts and allowance for receivables?A.
$16,000
B.
$65,000
C.
$30,000
D.
$16,150
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举一反三
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