The following information is from the 2015 records of Rawan Toys Shop: Accounts Receivable, December 31, 2015 $224,000 (debit) Allowance for Bad Debts, December 31, 2015 prior to adjustment 8,400 (debit) Net credit sales for 2015 980,000 Accounts written off as uncollectible during 2015 84,000 Cash sales during 2015 151,200 Bad debts expense is estimated by the aging-of-receivables method. Management estimates that $28,000 of accounts receivable will be uncollectible. Calculate the amount of bad debts expense for 2015. Select one: O a. None of the answers is correct O b. $36,400 O c. $36,120 O d. $29,400 O e. $39,200