Allowance for Doubtful Debts

Jones Ltd Trial Balance at $30$ September $20$X$0$ included:

The following information is also available:

$(1)$ No entries have been made in respect of cash of $$1,320$ received from Marylyn Ltd

whose balance had been written off last year, and

At $30$ September $200$ an irrecoverable balance of $$1,950$ is to be written off and the

receivable allowance is to be adjusted to $1\mathrm{.}5\%$ of the remaining balance

Required:

Calculate the figure that will be reported in the statement of financial position at $30$

September for receivables.

$(10$ marks$)$