Allen Bikes Ltd. has Allen's December 31, 20x9 general ledger account balances, prior to making any adjusting journal entries, were as follows: a year-end of December 31. 20x9. During the year, the company wrote off accounts receivable in the amount of $2201 Accounts receivable Allowance for doubtful accounts Sales $162,000 debit 871 debit 1902745 credit Allen Bikes Ltd. has estimated that bad debts will equal of 1% ofsales what will be the dollar amount of the bad debt expense when making the adjusting journal entry for the year-ended December 31, 20x9? Select one: O a. $10385 O b. $9514 . $2201 O d. $8643