$10.$ Exeter Company uses the allowance method to account for uncollectible accounts. The company wrote off an uncollectible account receivable. Which of the following reflects how the write$-$off affects Exeter$$s financial statements?

Assets $=$ Liab. $+$ Equity Rev. $$ Exp. $=$ Net Inc. Cash Flow

a$.+$ NA NA NA NA NA NA

b$.+$ NA NA NA $+$ NA

c$.$ NA N$$ NA $+$ OA

d$.++$ NA NA NA NA $$ OA