| At 1 July 2005 a company’s allowance for receivables was $48,000.
At 30 June 2006, trade receivables amounted to $838,000. It was decided to write off $72,000 of these debts an
adjust the allowance for receivables to $60,000.
What are the final amounts for inclusion in the company’s balance sheet at 30 June 2006?
Trade Allowance for Net
receivables receivables balance
$ $ $
A 838,000 60,000 778,000
B 766,000 60,000 706,000
C 766,000 108,000 658,000
D 838,000 108,000 730,000 B | 
发表于 2008-4-24 21:38
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