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提问人:网友lyc7676 发布时间:2022-01-07
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William’s trial balance at 30 September 20X5 includes the following balances: Trade receiv

ables $75,943 Receivables allowance $4,751 How should these balances be reported in William’s statement of financial position as at 30 September 20X5?

A、An asset of $71,192

B、An asset of $75,943 and a liability of $4,751

C、A liability of $71,192

D、A liability of $75,943 and an asset of $4,751

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