1. J.Singh has total trade receivables of 850,200 at the end of the most recent year. it is considered that 30,600 of the trade receivables will not pay and that a further 4% of the remainder are doubtful. The allowance for trade receivables at the beginning of the year was 17,500. Which ONE of the following will represent the net allowance for trade receivables to be shown in the income statement? a) 34,008 b) 32,784 c) 15,284 d) 16,508