Jeff's receivables control account at the year end is shown below $ Balance bil 25,650 Cash 43,890 Contra 36,860 1,500 Sales Jeff has not yet recorded irrecoverable debts of $4,500 of which $2,000 had a specific allowance made for it at the start of the year. His allowance for receivables at the year end is $8,300 What balance should be extracted from the receivables control account into Jeff's trial balance at the year end? $26.680 $24.680 $28,680 $18,380