36. Outstanding Trade receivables for the year ended 31 December 2020 amounts to N$ 75 000. An allowance for credit losses should be provided for at 1.5% of receivables. The allowance for credit losses for the previous year was N$1 000. Which of the following is correct: Select one: a. A decrease of N$1 125 b. An Increase of N$1 125 c. An increase of N$111 500 Ed. A decrease of N$125 e. An increase of N$125