please solve it with explanation

3. At 31 December 20X2 Gller Company's receivables totalled $300,000 and an allowance for receivables of $40,000 had been brought forward from the year ended 31 December 20X1. It was decided to write off debts totalling $28,000. The allowance for receivables was to be adjusted to the equivalent of 10% of the receivables. What charge for receivables expense should appear in the company's statement of profit or loss for the year ended 31 December 20x2