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Maria Sharapova maintains an allowance for receivables at 8% of the trade receivables at the end of each financial year. On 31 December 2008 the

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Maria Sharapova maintains an allowance for receivables at 8% of the trade receivables at the end of each financial year. On 31 December 2008 the trade receivables owed $45000 and on 31 December 2009 the trade receivables owed \$25000. How much will appear for allowance for receivables expense/income in Maria's income statement for the year ended 31 December 2009

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