Jill Company provides for bad debt expense at the rate of 3% of credit sales. The following data are available for 2020: Allowance for doubtful accounts, 1/1/20 (Cr.) ................................ $ 15,000 Accounts written off as uncollectible during 2020 .......................... 9,000 Credit sales in 2020 .......................................................................... 1,000,000 The Allowance for Doubtful Accounts balance at December 31, 2020, should be? a. $45,000 b. $24,000 c. $30,000 d. $36,000