The following case study relates to questions $10-11$:

A company had a gross accounts receivable balance of R$100000$ at the end of last year, and estimated that $3\%$ of its debtors may not pay their balances this year and created an allowance for doubtful debts for $3\%$ of the gross balance. This year, $2\%$ of gross debtors actually went bad and did not pay their debts, and were written off. What was the net amount of accounts receivable disclosed on the face of the Statement of Financial Position at the end of last year?

Question $10$Select one:

a$.$

R$97000$

b$.$

R$95000$

c$.$

R$100000$

d$.$

R$98000$