Company ASD has receivables for $50000.$ One of its customers has gone bankrupt, so the company has to write off its credit of $2200.$ Moreover, a receivable for $3000$ is considered doubtful and the company needs to take a collective provision for doubtful debts equal to $5\%$ of receivables. The net receivables in the balance sheet are:

Question $2$Select one:

a$.$

Depends on the provision at the beginning of the year

b$.$

$44500$

c$.$

$42560$

d$.$

$42300$