Cartoon Capers Recorded Sales of $210 000 During the Year

Cartoon Capers recorded sales of $210 000 during the year (net of GST) .Of these,30% were on credit.Bad debts have averaged 1½% of credit sales.The entry to estimate bad debt expense for the year is which of the following?
$ $

A) Bad debts expense 945 Allowance for doubtful debts 945
B) Bad debts expense 3150 Allowance for doubtful debts 3150
C) Bad debts expense 945 Accounts receivable 945
D) Bad debts expense 3150 Accounts receivable 3150