Grésine sold parts to a garage whose 2025 accounts already showed negative equity. The garage enters administration in March 2026, before the accounts are authorised; the plan provides for repayment of 30 % (case data). Receivable: 64,000; existing allowance: 6,400. What additional amount at 31 December 2025?
- Receivable from the customer
- 64,000
- Existing loss allowance
- 6,400
- Expected recovery rate
- 30 %