ABC Limited has trade receivables at $30$ September $2019$ of $275,000.$ Of these trade receivables, there is a known irrecoverable debt of $15,000.$ The directors also want to create an allowance for receivables of $5\%$ of the remaining trade receivables. At $30$ September $2018,$ the allowance for receivables was $17,000.$ What is the total charge to the statement of profit or loss for irrecoverable debts and the allowance for receivables for the year ended $30$ September $2019?$