Following is the Trial Balance of a firm as on 31-12-2022 : Trade receivables Rs. 25,00,000; Provision for doubtful debts Rs. 1,40,000; Bad debts Rs. 40,000. The additional bad debts during the year are Rs. 2,00,000. The firm has a policy of maintaining a provision for doubtful debts equal to 10% of the trade receivables' balances. The total amount to be charged to Profit and Loss A/c (for the year ending 31-12-2022) for bad debts written off and provision created will be
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