Carton Recyclers recorded sales of $180 000 during the year (net of GST). Of these, 60% were on credit. Bad debts have averaged 1% of credit sales. The entry to estimate bad debt expense for the year is which of the following? Select one: a. DR Bad debts expense $1800; CR Allowance for doubtful debts $1800 O b. DR Bad debts expense $1800; CR Accounts receivable $1800 c. DR Bad debts expense $1080; CR Accounts receivable $1080 d. DR Bad debts expense $1080; CR Allowance for doubtful debts $1080