The percentage of sales basis is adopted by Al-Shrooq Company. It has been determined that 2% of the credit net sales will become uncollectible. The company had total credit sales of JD 600,000, and granted credit sales discounts of JD 12,000. The adjusting entry would include:

A-		a debit of JD 11,760 to Allowance for Doubtful Accounts
B-		a credit of JD 12,000 Allowance for Doubtful Accounts
C-		a debit of JD 12,000 to Bad Debts Expense.
D-		a debit of JD 11,760 to Bad Debts Expense