An extract of debtors balances and adjustments are as follows:- Total debtor $55,000, out of which a debtor totalling $500 went bankrupt, 3 debtors Ali, Shah and Kim totalling $1,000, $300 and $750 respectively are very doubtful that it could be collected. The Company's policy to allocate 5% provision for debtors. What is the amount of debtor to be reported in statement of financial position? O A. $49,827 O B. $54,500 O C. $52,450 O D. $51,775