Reversing adjustments to find original trade receivables Steps:

• Provision equals 5% of trade receivables after write-off, so post-write-off amount = provision ÷ 0.05.
• Using $1,700 provision:$1,700 ÷ 0.05 = $34,000 (post-write-off receivables).
• Add back irrecoverable debt written off: $34,000 +$4,200 = $38,200 (original amount).

Why D is correct:

• $38,200 -$4,200 = $34,000; 5$34,000 = $1,700, matching the provision formula for 5% of post-write-off receivables.

Why the others are wrong:

• A. $29,500 -$4,200 = $25,300; 5$1,265 (does not match provision).
• B. $30,000 -$4,200 = $25,800; 5$1,290 (does not match provision).

Final answer: D