At 1 January 2015, Mr Rain allowance for doubtful debts was 40,000. At 31 December 2015, accounts receivable amounted to 825,000. It was decided to write off 71,000 of these receivables and adjust the allowance to 52,000. What is the net amount to be included for accounts receivable in Mr Rain's statement of financial position at 31 December 2015 70,200 702,000 35,000 900,000