[单选题]
At 31 December 2012 a company’s trade receivables totalled $864,000 and the allowance forreceivables was $48,000.It was decided that debts totalling $13,000 were to be written off, and the receivableallowance adjusted to 5% of the receivables.What figures should appear in the income statement and statement of financial positionin respect of receivables (after accounting for the allowance)?
A .Income statement $8,200Statement of financial position $807,800
B .Income statement $7,550Statement of financial position $808,450
C .Income statement $18,450Statement of financial position $808,450
D .Income statement $55,550Statement of financial position $808,450
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