At 31 December 2020, a company's account receivables totalled RM684,000 and the allowance for receivables was RM84,000. It was decided that debts totalling RM6,760 were to be written off and the allowance for receivables adjusted to RM107,500. The figures appear in the statement of financial position for net receivables is RM and in the statement of profit or loss, bad debts expense is RM