In the above entry, the gross Accounts Receivable was reduced by

$3,000 and the Allowance for Doubtful Accounts was also reduced by

$3,000. Therefore, the write-off [increased / decreased / had no effect on]

the “Accounts Receivable, Net” item on the balance sheet.

A. Inventory B. Buildings C. Notes receivable D. Equipment E. Accounts Receivable F. Bonds owned by the entity