116. Rosalie Corporation is located in Los Angeles but does business throughout Europe. Th company builds and sells equipment used in manufacturing pharmaceuticals. On Decembe 31, 2015, Rosalie's accounts receivable are as follows: Individually significant receivables Finley Company Rios, Inc. Rafael Co. Hunter, Inc. All other receivables Total $80,000 200,000 120,00o VV100,oo $500,000 $100.000 Rosalie Corporation determines that Finley Company's receivable is impaired by $40,00 and Hunter, Inc.'s receivable is totally impaired. The other receivables from Rafael and Ri are not considered impaired. Rosalie determines that a composite rate of 2% is appropriate measure impairment on all other receivables. What is the total impairment of receivables f Rosalie Corporation for 2015? A. $156,400 B. $140,000 C. $150,o00 D. $123,600