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On December 1, Anson's Drug Store concluded that a customer's $325 account receivable was uncollected and that the account should be written off. What effect will this write-off have on the company's net income and balance sheet totals assuming the direct write-off method is used to account for bad debts? a. increase in net income; no effect on total assets b. no effect on net income; decrease in total assets c. no effect on net income; no effect on total assets d. decrease in net income; decrease in total assets