A company had a doubtful debt provision of N$14,000 at 31 December 2019. Its trade receivables at 31 December 2019 were N$198,200. The company considers that receivables totaling N$12,200 will not be paid and in addition planned to make a doubtful debts provision for 10% of its net receivables at 31 December 2019. What is the charge for bad and doubtful debts in the income statement for the year ended 31 December 2019? Select one: O a. None of the above O b. N$32,600 0 C. N$16,800 0 d. N$12,200 O e. N$44,800