At the end of M. Wilson's first year of trading she lists all the amounts due from customers, which total $165,800. After writing off an irrecoverable receivable of $200, she estimates (after taking advice from a friend operating in the same trade) that 1% of her customers will not pay the amounts owing. The journal entry to record the required allowance is: Select one: O a. Dr. Irrecoverable receivables Expense 200; Cr. Receivables 200 O b. Dr. Irrecoverable receivables Expense 1656; Cr. Allowance for irrecoverable receivables 1656 O c. Dr. Allowance for irrecoverable receivables 1656; Cr. Irrecoverable receivables Expense 1656 O d. Cr. Receivables 200; Dr. Irrecoverable receivables Expense 200