B$.$ Andrea is the owner and operator of a custom cake business that prepares sweets and treats for large events such as weddings, birthdays, and other life's celebrations. At the end of $2023,$ Andrea has an accounts receivable balance of $$87,000.$ Each year, she estimates that $3\mathrm{.}5\%$ of her outstanding A$/$R balance will be uncollectible. CRA has agreed with this approach in previous audits. Andrea tells you that her $2022$ doubtful debt reserve was $$4,500$ and her actual bad$-$debt write off in $2023$ was $$4,900.$ Please calculate by what amount Andrea's $2023$ net income will increase or decrease as a result of the information above.Page