[hoanganhtran1703]

At 1 Jan X1: Allowance: 3000
At 31 Dec X1: Allowance: 20,000 * 5%= 1,000
So expense decrease: (2000)
1000 receivable is written off, so expense increase : 1000
800 were recoverred, so expense decrease (800)
So expense decrease: (1800)

I think total receivables is 20,000+1,000=21, 000

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