At the end of 2024, Chailbence omitted any loss allowance on receivables of 400,000, although a loss rate of 5 % emerged from the data available at the time (case data). Losses finally incurred in 2025 amount to 32,000. What amount should be used to restate the 2024 comparative?
- Receivables at the end of 2024
- 400,000
- Loss rate known in 2024
- 5 %
- Losses incurred in 2025
- 32,000