Reconstructing the receivables control account reveals insufficient data for the provision

Steps:

• Start with opening receivables $0 (first year) + credit sales$93,700.
• Subtract irrecoverable debts $76,500 + net contra$80 + cash received (unknown) = closing gross receivables (unknown).
• Statement shows net receivables $16,600 = gross receivables - provision for doubtful debts.
• Two unknowns (cash received, gross receivables) prevent solving for provision.

Not enough information.

Final answer: Not enough information.