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The accounts receivable balance in the books of a sole proprietor at the end of the year is N$35 000. Of this amount, N$2 500 will never be paid as the specific receivable has been declared bankrupt. The sole proprietor estimates that he should allow an allowance for credit losses of 2% of receivables. The allowance for credit losses already appearing in the trial balance is N$750. Calculate the net amount of accounts receivable to be reported under current assets at year-end in the statement of financial position