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At 30 September 20X7 G Co had an allowance for receivables of $24,000. During the year ended 30 September 20X8 G Co recovered $2,000 from a customer whose balance was written off in 20X7 and wrote off further debts totaling $18,000. The closing allowance for receivables is required to be $21,000. No adjustments have been made for this information. Required What amount should appear in the statement of profit or loss for the year ended 30 September 20X8 for the above items? A. 13000 B. 15000 C. 17000 D. 23000