What entry in normal accounting would properly record an accrual of a 2% allowance for doubtful accounts (D/A), where the only sale for the month was for $100,000 on account? O a. Debit A/R $100,000 Credit Allowance for D/A $2,000 Credit Cash $98,000 b. Debit D/A expense $ 2,000 Credit Allowance for D/A $ 2,000 Oo. Debit Allowance for D/A $ 2.000 Credit D/A expense $ 2,000