7. A company called Tools-R-Us is a hardware store which sells common tools used by homeowners. The company sells $7,300 of tools to a customer named Jason, who has an outstanding credit record. The customer later suffers a severe economic setback. Jason eventually filed for bankruptcy and is unable to pay the amount he owes to Tools-R-Us. The Credit and Collections Department makes many efforts over the next three months to collect on Jason's credit account. Once all the efforts have failed to collect any type of payment, the company decides to write off the account using the direct write-off method on May 10. Which accounts will be debited and credited