Question 2 Exam preparation question for financial instruments – small doubt

Hi I had a question with regards to the Exam prep question 2 –

The question states –

During the year it was discovered that fraudulent financial reporting had been carried out by the
financial controller, which had previously been undetected. The auditors have discovered that trade
receivables of $0.9m have been found to be not existent and are required to be written off. Of the
$0.9m total balance, $0·2m relates to the year ended 31 March 20X8, with $0.7m relating to earlier
periods.

Henderson Co’s profit for the year is showing on the statement of profit or loss for the year-ended 31
March 20X8 as $448,000

My question is – In this above profit figure, has the 0.2 million write-off been accounted for? In the given information, there is no specific mention of whether the $0.2 million write-off of trade receivables has been accounted for in Henderson Co’s profit figure of $448,000.

The model answer suggests that the profit figure included the current year write-off. I wanted to know if we can assume otherwise.