LCCI Book-keeping Level 1 問答案2

Question:
Specific provision for doubtful debts $2000,
General provision for doubtful debts, as a % of remaining debtors 2%
Bad debts written off at year end $1850

if Debtors before writing off bad debts $40050
then the Provision for Doubtful Debts a/c at year end (Bal.):

($40050-1850) x 2% + $2000 = $2764

is my answer correct?