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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 |