Jones Ltd Trial Balance at 30 September 20X0 included:
Debit $ Credit $
Receivables ledger control account 90,350
Allowance for doubtful debts brought forward 2,490
The following information is also available:
(1) No entries have been made in respect of cash of $1,320 received from Marylyn Ltd
whose balance had been written off last year, and
2) At 30 September 20X0 an irrecoverable balance of $1,950 is to be written off and the
receivable allowance is to be adjusted to 1·5% of the remaining balance

Calculate the figure that will be reported in the statement of financial position at 30
September for receivables.