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Question：William's trial balance at 30 September 20X5 includes the following balances:
Trade receivables $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 $75,943 and a liability of $4,751
B. A liability of $75,943 and an asset of $4,751
C. A liability of $71,192
D. An asset of $71,192
The correct answer is: An asset of $71,192.
The receivables allowance is deducted from trade receivables and the net figure of $71,192 ($75,943 - $4,751) is reported in the statement of financial position.
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