19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled
$517,000. It was decided to write off debts totalling $37,000 and to adjust the allowance for receivables to the
equivalent of 5 per cent of the trade receivables based on past events.
What figure should appear in the income statement for these items?
A $61,000
B $22,000
C $24,000
D $23,850

B

有解答过程吗？

23850

15000

C.

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看题目有点晕

我是来混混的.....嘎嘎....