Blackberry Hill Productions, Inc., used the aging of accounts receivable method to estimate that its Allowance for Doubtful Accounts should be $19,750. The account had an unadjusted credit balance of $10,000 at that time. 1. The appropriate bad debt adjustment was recorded. 2. Later, an account receivable for $1,000 was determined to be uncollectible and was written off: Required: Using the following categories, indicate the accounts affected and the amounts. (Enter any decreases to accounts with a minus sign.)