On 1 January 2015 Tipton’s accounts receivable were USD10,000. The following relates to the year ended 31 December 2015: USD Sales 100,000 Cash receipts 90,000 Discounts allowed 1,800 Discounts received 1,700 Cash receipts include USD2,000 in respect of a debt previously written off.What is the carrying amount of trade receivables at 31 December 2015?
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