The incomes of S and T are in the ratio 7 : 11, respectively, while their expenditures are Rs. 35,000 and Rs. 55,000, respectively. If the ratio of the income to the expenditure of U is equal to the ratio of the savings of T and S, respectively, and U’s income is Rs. 1,76,000, then find the amount spent by U on entertainment, given that it is 15% of his total expenditure.