Extract of Trial Balance of Shoebox Accounts Receivable R90 000 Bad debts R1 500 Provision for bad debts R3 000 Additional bad debts of R2 000 were written off. Provision for bad debts must be maintained at 5% of outstanding debts. At which value will Accounts Receivable appear in the Statement of Financial Position? A. R83 800 B. R90 000 C. R95 800 D. R83 600