ABC Ltd. has a credit balance of $1,000 for the allowance for doubtful debts account at the end of the year, prior to the year-end adjustment and bad debt written-off. The bad debts are estimated following the aging schedule. Based on past experience, ABC Ltd. determines the percentage of expected credit losses in each age group as follows: Amount of Accounts Percentage of expected credit losses Receivable 1% 3% Not yet due 1-30 days past due 31-60 days past due 61-90 days past due Over 90 days past due 10% $8,200 $1,500 $4,000 $1,000 $800 20% 50% In addition, during this year, one of ABC Ltd.'s customers has gone bankrupt and is unable to pay back a balance of $200. Which of the following amount of adjustments should be made to the bad debt expense at the end of the period? Select one: a. $327 b. $927 c. $1,127 O d. $527