问题：At 1 July 20X3 a limited liability company had an allowance for receivables of $83,000.
　　During the year ended 30 June 20X4 debts totalling $146,000 were written off. At 30 June 20X4 it was decided that a receivables allowance of $218,000 was required.
　　What figure should appear in the company's statement of comprehensive income for the year ended 30 June 20X4 for receivables expense?
　　A. $364,000
　　B. $281,000
　　C. $11,000
　　D. $155,000
　　答案：The correct answer is:$281,000
　　解析：$146,000 + ($218,000 - $83,000) = $281,000
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