Since most customers generally pay their accounts within the discount period, the business uses the direct method to account for bad debts. During the current year, ended December $31,2022,$ the business had a total of $$400,000$ in credit sales. On January $31,2023,$ one of the customers contacted to say she would not be able to pay her account balance of $$7,200.$ Nine months later, on October $31,2023,$ the same customer again contacted the business to say she had received some money and was able to repay $40\%$ of the amount previously owed right away and the rest by the end of the next month $($November $30,2023).$ Which of the following journal entries is made on November $30,2023?$ Assume a periodic inventory system.

Select one:

a$.$ Debit Cash $$2,880$; Credit Bad Debt Expense $$2,880$

b$.$ Debit Bad Debt Expense $$4,320$; Credit Accounts Receivable $$4,320$

c$.$ Debit Cash $$7,200$; Credit Allowance for Doubtful Accounts $$7,200$

d$.$ Debit Cash $$4,320$; Credit Accounts Receivable $$4,320$