The Allowance for Doubtful Debts account has a normal balance at the start of the year of $1000. At the end of the year, debts of $900 are to be written off, and the Allowance for Doubtful Debts is to be adjusted to 10% of the closing Accounts Receivable balance of $20 000. The amount for Bad Debts appearing in the Income statement for the year will be: Select one: a. $2,200 b. $2,100 c. $1,900 d. $2,000