Trade debts receivable as at 1 January 2011 were £474,500. During the year ended 31 December 2011, sales and sales returns amounted to £728,400 and £11,500 respectively; while £752,200 was received from credit customers and £9,800 was written off as bad. An allowance for doubtful debts is maintained at 3% of debts outstanding. Calculate the expense written off in the year to 31 December 2011.

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a £8,447 b £9,800 C c £11,153 d £12,882