At 31 December 2019, Puggles Limited Has Total Trade Receivables

At 31 December 2019, Puggles Limited has total trade receivables of £795,000. There is a known irrecoverable debt included in this figure of £25,000. The directors of Puggles Limited wish to create an allowance for receivables of 4%. The allowance for receivables at 31 December 2018 was £27,000. How much will Puggles Limited charge to the statement of profit or loss as an expense in respect of irrecoverable debts and the allowance for receivables in the financial statements for the year ended 31 December 2019?

A) £21,200
B) £28,800
C) £29,800
D) £55,800