Ana Co. uses the allowance method to account for bad debts. At the end of the period, Ana's unadjusted trial balance shows an accounts receivable balance of $40,000; allowance for doubtful accounts balance of $300 (credit and sales of $500,000. Based on history. Ana estimates that bad debts will be 2 of accounts receivable. The entry to record estimated bad debts will include a debit to bad debts expense in the amount of $800 O $1.100 O $10.000 $9,700 Os10900 O $500