9: Provisions: Tricky Ltd offers sales on credit. At their year end of 31 Dec 2019 they had a total of 190,000 in trade debtors. Which included a debt of 30,000 from Dodgy Ltd, who entered bankruptcy in 2019 and against which Tricky took a bad and doubtful debt provision of 80% of the debt value. During the year Tricky received 30c per in full and final settlement of Dodgy's debt. At the end of 2020 Tricky had a trade debtors balance of 260,000. This included a balance of 20,000 owed by Not Again Ltd who have declared bankruptcy and for which Tricky have determined to take a provision of 60% of the debt value. Aside from specific provisions, Tricky takes a general provision of 5% on all other debts. What is the bad and doubtful debt expense for the year ending 31 Dec 2020? a) 11,500 b) 13,000 c) 19,000 d) 25,000