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(ii) Receivables, showing separately the deduction of the allowance for receivables.
13 At 1 January 2005 a company had an allowance for receivables of $18,000At 31 December 2005 the company’s trade receivables were $458,000.It was de
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 of
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