Long question 20.1 Malright BPP Revision kit

The question stated that Opening (01/11/20×6) Allowance for receivables can belong on SOFP, whilst the Opening (01/11/20×6) Depreciation is not included.
1. For my understanding, both items are also Contra a/c but it is not ending balance so on they are both excluded in SOFP?
2. If the question stated the ending balance, both of them can belong on SOFP?

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