1. **State the problem:** Dilip's trade receivables balance is 103,100. An amount of 6,500 owed by Reece is uncollectible. Dilip creates a provision for doubtful debts of 2% of trade receivables. We need to find the net trade receivables figure to show on the statement of financial position. 2. **Formula and rules:** Net trade receivables = Total trade receivables - Uncollectible debts - Provision for doubtful debts Provision for doubtful debts = 2% of trade receivables (excluding uncollectible debts already identified) 3. **Calculate provision for doubtful debts:** First, subtract the uncollectible amount from total trade receivables: $$103,100 - 6,500 = 96,600$$ Now calculate 2% of 96,600: $$0.02 \times 96,600 = 1,932$$ 4. **Calculate net trade receivables:** Subtract both uncollectible debts and provision from total trade receivables: $$103,100 - 6,500 - 1,932 = 94,668$$ 5. **Conclusion:** The figure for trade receivables on the statement of financial position should be **94,668**. Hence, the correct answer is option 4.