अपने पुराने प्राप्य (receivables) सूची की मध्य-वर्ष समीक्षा के बाद, प्लूटो कंपनी ने कुल $630 के तीन अप्राप्य ऋणों की पहचान की जिन्हें बट्टे खाते (write off) में डाला जाना चाहिए। इनमें से एक ऋण, जो $150 का था, पहले से ही प्राप्य के प्रावधान (allowance for receivables) में शामिल था। इन अप्राप्य ऋणों को बट्टे खाते में डालने के लिए प्लूटो कंपनी को क्या लेखा प्रविष्टियाँ (accounting entries) करनी चाहिए?

At 1 January 20X5 a company had an allowance for receivables of $18,000. At 31 December 20X5 the company's trade receivables were $458,000. It was decided: • To write off debts totalling $28,000 as irrecoverable • To adjust the allowance for receivables to the equivalent of 5% of the remaining receivables What figure should appear in the company's statement of profit or loss for the total of debts written off as irrecoverable and the movement in the allowance for receivables for the year ended 31 December 20X5?