The trial balance before adjustment of Rima Company reports the following balances Accounts receivable 300 000 Allowance for doubtful accounts 5 000 debit Sales 1 700 000 and Sales returns and allowances 80 000 the entry for estimated bad debts assuming that doubtful accounts are estimated to be 6 of gross accounts receivable is O a Bad debts expense debit 18 000 and Allowance for doubtful account credit 18 000 O b Bad debts expense debit 13 000 and Allowance for doubtful account credit 13 000 O C Allowance for doubtful account debit 13 000 and Bad debts expense debit 13 000 O d Bad debts expense debit 23 000 and Allowance for doubtful account credit 23 000