178 At the end of 20X7, Chester's receivable's balance is $230,000. He wishes to make specific allowance for Emily's debt of $450 and Lulu's debt of $980. Irrecoverable debts of $11,429 should be written off. What amount should be charged or credited to the statement of profit or loss in respect of irrecoverable debts and the allowance for receivables if the allowance at the start of the year was $11,700? A $1,159 Dr B $1,230 Dr C $200 Cr D $12,930 Dr