Biachiorse Productions, incorporated, used the aging of accounts recelvable method to estimate that its Alowance for Doubtful Accounts should be $20750. The account had an unadjusted credit balance of $10,500 at that time. a. The appropriate bad debt adjustment was recorded. b. Lates an account recelvable for $1,500 was determined to be uncollectble and was whaten off. Required: Foc each transaction listed above, indicate the amount and direction (+ for increase of - for decrease) of effects on the financial statement accounts and on the overall accounting equabon. (Enter any decresses to Assets, tlabilities, or 5tockholders Equlty with a minus sign.)