At $1$ July $2012$ a company's allowance for receivables' was $$48\mathrm{.}000.$ At $30$ June $2013,$ trade receivable amounted $$838000$ It was decided to write off $$72000$ of these debts and adjust the allowance for receivables to $$60000.$ 

 

a$)$What is the net trade receivables figure to be included in the company's statement of financial position at $30$ June $2013?$

 

 

 b$)$ What is the amount to be included in the statement of profit or loss for irrecoverable and doubtful receivables expense or the year ended $30$ June $2013?$