Which TWO entries would be made in ABC Ltd's statement of financial position in relation to these items?

	Dr ()	Cr ()
Cash at bank		3,000
Receivables	7,560
Allowance for receivables		850
Irrecoverable debts	400

A. Current assets 6,710 B. Current liabilities 3,850 C. Current assets 7,560 D. Current liabilities 3,450 E. Current assets 7,110 F. Current liabilities 3,000