Bender Ltd uses the allowance method of accounting for bad and doubtful debts. Their accounts show:

Allowance for doubtful debts 1 July 2023 $21 600 Allowance for doubtful debts 30 June 2024 18 000 Bad & doubtful debts expense for the year 4 000

The amount of bad debts actually written off during the year is:

Group of answer choices

a) $7 600

b) $21 600

c) $4 000

d) $18 000