At $31$ December $20$X$9$ Folland$$s receivables totalled $120,000.$ Folland wishes to have an allowance

for receivables of $3,600,$ which is $25\%$ higher than it was before. During the year irrecoverable debts

of $3,200$ were written off and irrecoverable debts $($written off three years previously$)$ of $150$ were

recovered. What is the net charge for irrecoverable debts for the $12-$month reporting period ended $31$

December $20$X$9?$