Before these items were considered, the business had a draft profit of $64\,000$. The allowance for irrecoverable debts remained at $2\%$ of trade receivables. Trade receivables totalled $150\,000$ at the start of the period and $220\,000$ at the end of the period. At the end of the period, $4\,000$ was received from a trade receivable that had earlier been written off as irrecoverable. Calculate the revised profit for the period.
- A$58\,600$
- B$62\,600$
- C$63\,600$
- D$66\,600$