At 31 December 2004 a company’s trade receivables totalled $864,000 and the allowance for doubtful debts was
$48,000.

It was decided that debts totalling $13,000 were to be written off, and the allowance for doubtful debts adjusted to
five per cent of the receivables.

What figures should appear in the balance sheet for trade receivables (after deducting the allowance) and in the
income statement for the total of bad and doubtful debts?

                   Income statement                         Balance sheet
                Bad and doubtful debts             Net trade receivables
                                 $                                              $
A                            8,200                                     807,800
B                            7,550                                     808,450
C                          18,450                                     808,450
D                          55,550                                     808,450

B
864,000 – 13,000 = 851,000 – 5% = 808,450
13,000 – (48,000 – 42,550) 7,550

see see

答案是B吗？我怎么觉得是A啊

恩 就是B 谢谢