At 1 July 2011 a company had an allowance for receivables of $83,000.During the year ended 30 June 2012 debts totalling $146,000 were written off. At 30 June2012 it was decided that $218,000 was required as a receivables allowance.What is the total amount that should appear in profit or loss for the year ended 30 June2012 for irrecoverable debts?
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