At the beginning of its fiscal year, a city establishes an ample allowance account to record uncollectible property taxes in its General Fund. During the year, city finance personnel decide to write off an account in the amount of $3,000 that they determine cannot be collected. The city should: NE Select one: a. Debit Bad debts expenditures for $3,000 O b. Debit Bad debts expense for $3,000. O c. Debit Revenues--property taxes for $3,000 o d. Debit Allowance for refunds and uncollectible taxes for $3,000