From : Practice question

Dear Mr. John, These are the question from :Practice question , need your little help , sort explanation.Finding hard to understand. 1. At 31December 2013 a company had receivable $140000 and allowance for receivable $7000 At 31 December 2014 they had receivable $ 185000 It was then decided to write off a debt $ 4000 as irrecoverable and to have general allowances of 5% of remaining debts . What irrecoverable and doubtful debt expenses in the SOPL ? Question for clarification to get it right…. Why at 31 December 2013 receivable $ 140000/- did not accounted for but $ 7000 taken as closing allowances? 2. At 31 December 2005 the ledger X co include $ 5376 allowances for receivable during the year ended 31 December 2006 irrecoverable debts $ 2040 were written off and receievable balance $ 173760 and company wished to carry forward a general allowances of 2%. Question : Why irrecoverable debts $ 2040/- not deducted from receivable ? 3. At 1 july a 2007 a company allowances for receavble was $ 48000 . at 30 june 2008 trade receiavable amounted $838000 .it was decided to write off $ 72000 of these debts and adjust the allowances for receivable to $ 60000/- What are final amount in SOFP, Answer – 838000-72000=76600 Question: why there is no allowance of receivable for both not accounted for? Regards Victor