At 30 June 20X3, the gross amount of the accounts receivable of Atom Ltd (Atom) was $ XXXXXXXXXXAt the same date, there was a related allowance for doubtful debts of $500. Revenue from sales is...

At 30 June 20X3, the gross amount of the accounts receivable of Atom Ltd (Atom) was $10 000. At the same date, there was a related allowance for doubtful debts of $500. Revenue from sales is included in the statement of profit or loss and other comprehensive income in the same period as it is included in taxable profit. The tax rate is 30 per cent.

At 30 June 20X3, Atom would recognise which one of the following items in its statement of financial position?