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Candid Ltd runs a business selling kitchen utensils. The allowance for receivables as at 1 April 2021 was $12,000 and its receivable balance was $90,000. During the year, the business made credit sales of $460,000. There were damaged goods returned of $9,300. A cash amount of $210,000 was received from these debtors during the financial year. Cherise the owner, wishes to set the allowance at 10% of the receivables as at 31 March 2022. What is the amount of net trade receivables to be shown in the Statement of Financial Position as at 31 March 2022? $294,300 $298,200 $290,150 $297,630