2. value: 1.66 points Blackhorse Productions, Inc. used the aging of accounts receivable method to estimate that its Allowance for Doubtful Accounts should be $20,350. The account had an unadjusted credit balance of $10,300 at that time. The appropriate bad debt adjustment was recorded b. a. Later, an account receivable for $1,300 was determined to be uncollectible and was written off. Required For each transaction listed above, indicate the amount and direction +for increase or for decrease) of effects on the financial statement accounts and on the overall accounting equation. (Enter any decreases to account balances with a minus sign.) Assets Liabilities Stockholders' Equity a. b