Azores Company reports the following regarding its Revenues and Accounts Receivables.

$($$ Million$)20202021$

Revenues $228250$

Accounts Receivable $3548$

Allowance for Doubtful Debts $36$

Bad Debt Write Off $1318$

What can we say unambiguously about Accounts Receivables quality in $2021?$

a$.$

Deteriorated because higher $\%$ of allowance for Doubtful Debts has been provided in $2021$ compared to $2020$

b$.$

Deteriorated because higher Bad Debt Write Off as $\%$ of Revenue in $2021$ compared to $2020$

c$.$

Deteriorated because A$/$R as $\%$ revenues went up in $2021$ compared to $2020$

d$.$

$($a$),($b$)$ above are correct

e$.$

$($a$),($b$),($c$)$ above are correct