Revised Rec. Figure

This is a question from OpenTuition’s chapter-end questions.

“Yv Co’s trial balance shows a receivables’ account balance of $50,000, this includes the following
(1) $2,500 from Mike who has gone into liquidation
(2) debts of $500 + $1,500 which are to be specially allowed for
(3) cash received from Ken of $1,800 which had previously been written of
(4) cash received from John of $2,900 which had previously been allowed for
What is the revised receivables fgure?
A $52,200
B $50,200
C $49,300
D $45,500”

I totally don’t get the working in the answer:

C

Balance per trial balance —————————50,000
Less irrecoverable debt written o? ————–(2,500)
Add irrecoverable debt recovered —————1,800
————————————————————-49,300

For one, it says that the figure INCLUDES the special allowance – doesn’t it mean we deduct it from the figure? (I assumed this meant that this ‘debt’ amount hasn’t been deducted from total rec. that is the allowance HASN’T been set yet (And thus deducted to give the net rec))

Similarly, why do we ADD the irrecoverable debt recovered?

Dr Cash
Cr Irrecoverable Debt (Exp.)

Please provide insight. I’m confused!