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【单选题】
At 1 January 20 x7 a company had an allowance for receivables of $ 48,000 . At 31 December 20 13 the company’s trade receivables were $86 4 ,000 and it was decided to write off balances totalling $ 26 ,000 and to adjust the allowance for receivables to the equivalent of 10 % of the remaining receivables based on past experience. What charge for receivable expense should appear in the company’s s tatements of profit or loss for the year ended 31 December 20 x7A.
$ 7550
B.
$ 61800
C.
$16,000
D.
$ 9800
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