Drama plc has a total balance on their receivables account at the year end of 51,000. After reviewing their customer accounts, Drama plc have decided to do the following:

make a 50% specific provision relating to a debt of 8,400

create a general receivables provision of 2%

Drama plc have a receivables provision brought forward of 2,200.

What will be the value of the general receivables provision?	Answer
What will be the irrecoverable debt expense on the P or L?	Answer