10. During 2018, Leslie's Boutique wrote off $13,000 in accounts receivable as uncollectible.At the end of this year, the accounts receivable balance was $256,400.Based on past experience, it is expected that 4 percent of these accounts will prove uncollectible.In its 2017 tax return, Leslie's Boutique had deducted a reserve for bad debts of $12,300.By what amount will the 2018 net business income of Leslie's Boutique be increased or decreased by the preceding information with respect to bad debts? (3 marks)