Mark Doherty had receivables of 18,000 at 1 January 2015. Credit sales during the year ended 31 December 2015 amounted to 210,000 and cash received from receivables (customers) was 200,250. During the year he had to write off bad debts amounting to 630. For many years he has maintained a general provision (allowance) for doubtful debts of 5% of outstanding receivables at the year end. What is the charge to Mark Doherty's statement of profit or loss for bad and doubtful debts for the year ended 31 December 2015? 350 2,700 1,086 5,250