On 31 December 2023, Miner Resources decided to finally write off as a bad debt a receivable of $6600 (including $600 GST) from Underground Pty Ltd (in liquidation). If Miner Resources uses the allowance method, the correct entry to write off the debt is: a. DR Bad debts expense $6600; CR GST payable $600; CR Accounts receivable $6000 b. DR Bad debts expense $6600; CR Accounts receivable $6600 c. DR Allowance for doubtful debts $6000, DR GST payable $600; CR Accounts receivable $6600 d. DR Allowance for doubtful debts $6000; CR Bad debts expense $6000