b

At 31 March 201, the totals of the balances from Anna Company's personal ledgers were Trade receivables 151,000Dr/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: E121,800 E125,000 E36.800 153,000