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At 1 January 2006 a company had an allowance for receivables of $49,000.
At 31 December 2006 the company’s trade receivables were $863,000 and it was decided to write off balances
totalling $23,000 and to adjust the allowance for receivables to the equivalent of 5% of the remaining receivables
based on past experience.
What total figure should appear in the company’s income statement for bad debts and allowance for receivables?
A   $16,000
B   $65,000
C   $30,000
D   $16,150

A 23,000 – (49,000 – 42,000)