Irrecoverable debts and Doubtful debts

Sir,shouldn’t we express the entire receivebles in SOFP then subtract BAD DEBTS Then subtract Reserve

Receivebles. 82000
(-) irrevocable. 8000
(-)Reserve. 12560
___________________________
61,440

Shouldn’t we show all receivables and then subtracting both rather than showing receivbles exclusive of Bad debts?

Are we supposed to subtract irrecoverable debts then show it in FP or Show subtraction in FP