ABC Company has a credit sale of SAR $200,000$ in $2015.$ The company estimates that $9\%$ of its credit sales will not be collected from customers. Ine amount of bad debts using the percent of sales method would be:

$$ a$.$ SAR $16,500$

b$.$ SAR $14,000$

c$.$ SAR $11,400$

d$.$ SAR $18,000$