irrecoverable debts

1. That is not always the entry!
At the end of the year we need to adjust the balance on the allowance for receivables to the balance that we require. If we wish to increase the allowance then we credit the allowance with the difference to get the balance we require, and the cost of increasing it is debited to the irrecoverable debts expense account.
On the other hand, if we wish to reduce the allowance, the we debit the allowance account with the difference to get the balance we require, and credit the irrecoverable debts expense account with the ‘saving’ that we are making.

2. There is no provision deducted from receivables. On the Statement of financial position, we show the balance on receivables less the allowance for receivables. (Maybe what is confusing you is the we use to call the allowance a provision, but we stopped doing that several years ago.)
The allowance is in respect of doubtful debts. We do not want to remove doubtful debts from the receivables account because we are still hoping to collect the money.

3. I don’t like your question because it would be remarkable if the total receivables had remained at exactly 9,000 for two years!!! There would have been lots of sales on credit and cash received during those two years and the balance would almost certainly have changed.
However, again, we make an allowance because of doubtful debts. We do not want to remove these from the receivables account because we are still hoping to collect the money – we are still owed the money. It is simply that we wish to show a lower amount in the Statement of financial position to be ‘safe’.

Have you watched my free lecture on Irrecoverable and Doubtful Debts? I think that you might find it helpful.

Have you watched my free lecture on irrecoverable debts?

The balance on the receivables account and on the allowance for receivables account are two separate balances. The balance on the receivables account (which is a debit) is the amount we are hoping/trying to collect (and so is all the receivables after removing any irrecoverable debts); the balance on the allowance account (which is a credit) is to account for the fact that we might not receive the full amount we are owed.

On the Statement of financial position we show under the heading current assets, the net amount (i.e. receivables balance less the balance on the allowance account). Although it is the net figure that we show, we are also required to show the breakdown (i.e. the two separate figures) – either on the Statement itself, or as a note to the Statement.

Receivables are as asset and are therefore always a debit balance.
When we remove an irrecoverable debt, we credit receivables (which reduces the debit balance) and we debit irrecoverable debts expense account with the cost of doing it.

Again, I do think you would find it helpful to watch the free lectures.