give me detailed explanation

The following information relates to questions 5 and 6: Question 5 At 31 March 2010, Selly was owed $48,286 by her customers, and her receivables allowance was $1,187. She wishes to write off a balance of $178 as irrecoverable. At 31 March 2009, her receivables allowance was $1,314. debts (12) allowance reciv Irrecoverable debts o 4 begin What charge should be reported in Selly's income statement for the year to 31 March 2010 for receivables expense? begin allowance reciv 1.314 305 A Question 6 What value should be reported in Selly's statement of financial position at 31 March 2010 for receivables? 48.286 1189 A $46,921 B $47,099 099 $46,794 $48,108