At 31 March 201, the totals of the balances from Anna Company's personal ledgers were Trade receivables 151,000 Dr 1,200Cr Trade payables 2,000 Dr 229,000Cr The following adjustments are to be made Increase allowance for irrecoverable debts from 15,000 to 28,000. Provide for a late invoice from a trade supplier for purchases 120,000 In Anna Company's statement of financial position at 31 March 201 net trade receivables should be: 121,800 125,000 136,800 153,000