Accounting · Receivables and Allowance Calculations

A company has the following balances before adjustments: Trade receivables: $16,350 (Debit) Allowance for irrecoverable debts: $335 (Credit) General and administrative expenses: $25,650 (Debit) An irrecoverable debt of $2,200 needs to be written off. All irrecoverable debts are charged to administrative expenses. An allowance for irrecoverable debts equivalent to 2% of the remaining trade receivables is required at the year-end. What total amount should be shown for general and administrative expenses in the statement of profit or loss?