Music Ltd has a total balance on their receivables account at the year end of 65,200. After reviewing their customer accounts, Music Ltd have decided to write off a debt amounting to 3,400 and create a general receivables provision of 4% of remaining receivables. There is no recelvables provision brought forward. What will be the value of the general receivables provision? What will be the irrecoverable debt expense on the P or L ? (Select your answer in each dropdown menu)