71. 期末應收帳款借餘$200,000,調整前備抵損失-應收帳款借餘$4,000,按應收帳款餘額計提 3%之備抵損失,則調整後備抵損失-應收帳款餘額為(A)貸餘$6,000(B)貸餘$10,000(C)借餘$6,000(D)借餘$10,000