Following is the trial balance of a firm as on 31.03.2022: Trade receivables: ₹ 2,50,000 Provision for doubtful to debtors: ₹ 14,000 Discount to debtors: ₹ 4,000 Additional discount allowed to debtors during the year is ₹ 20,000. The firm has a policy of maintaining a provision for doubtful to debtors equal to 10% of the Trade Receivables' balances. Total amount to be charged to Profit and Loss Account (for the year ending 31.03.2022) for discount allowed and provision for discount created will be:
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