11. Moston Trading has the following trade receivables position: 31 December 2020 Trade receivables 111,500 Allowance for doubtful debts 2% 31 December 2021 154,100 3% For the year ended 31 December 2021 one of the customers who owed Moston Trading 4,100, which is included in the trade receivables balance, has been declared bankrupt and no monies will be received from that customer. The figure that would appear in the income statement for the year ended 31 December 2021 in respect of bad and doubtful debts is: a) 4,100 b) 4,500 c) 2,230 d) 6,370 (2 marks)