Allowance for receivable in cashflow

Hello Dear all,

My question is about the presentation of “allowance for receivable” in the cashflow.
Just for simplicity, suppose we have an entity that has make an allowance for receivable = 100 and it there is no other changes in the receivable.

Method 1 :

Profit before tax : XXX
Addback :
Allowance for receivable = 100
Changes in the working capital:
Changes in the receivable = 0

Method 2 :

Profit before tax : XXX
Addback :
Allowance for receivable = 0
Changes in the working capital:
Changes in the receivable = 100

I know both method will create the same balance for “cash generation from operations” in the cashflow, but I am getting confused about the correct presentation ?
Thank you for you help,
Regards