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: Percentage of expected credit Amount of Accounts losses Receivable Not yet due 1% $8,200 1-30 days past due 3% $1,500 31-60 days past due 10% $4,000 61-90 days past due 20% $1,000 Over 90 days past due 50% $800 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: O a. $327 O b. $1,127 O c. $527 O d. $927