[单选题]
The trial balance of Offenbach showed year-end trade receivables of $122,000 at 31 March2013, an opening general allowance of $2,980 and an opening specific allowance of $2,000.After the extraction of the trial balance, it was decided to carry forward at 31 March 2013 aspecific allowance of 100% on an irrecoverable debt of $1,600 and a general allowance of 1%of remaining accounts receivable. It was also decided to write off the debts amounting to$2,000 which had been fully allowed for at 1 April 2012.What is the total charge/(credit) to the income statement in respect of irrecoverabledebts for the year ended 31 March 2013?
A .($176)
B .($196)
C .$1,184
D .$1,600
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