Neon's Receivables Ledger control account shows a balance at the end of the year of $58,200 before making the following adjustments: Neon decides to write off debts amounting to $8,900 as he believes they are irrecoverable. He also decides to make specific allowance for Carroll's debt of $1,350, John's debt of $750 and Maria's debt of $1,416. Neon's allowance for receivables at the previous year end was $5,650. What is the charge to the statement of profit or Jocs in respect of the above information