Anand Has Total Trade Receivables at 30 April 2019 of £425,000

Anand has total trade receivables at 30 April 2019 of £425,000. Of this total, £15,000 consists of irrecoverable debts which will never be paid. At the year-end Anand wishes to create an allowance for receivables of 7% of trade receivables. At 30 April 2018, the allowance for receivables was £25,000. What is the increase in the allowance for receivables which will be charged to the statement of profit or loss for the year ended 30 April 2019?

A) £3,700
B) £15,000
C) £18,700
D) £28,700