On 31 December 20X3 the company's trade receivables and the allowance for receivables were £864,000 and £48,000, respectively.

During the year to 31 December 20X4, it was decided that debts totalling £13,000 were to be written off, and the allowance for receivables adjusted to £42,550.

What figures should appear in the statement of financial position for net receivables (after deducting the allowance) as of 31 December 20X4 and in the statement of profit or loss for irrecoverable debts expense for the year to 31 December 20X4?