Blackhorse Productions, Inc. used the aging of accounts receivable method to estimate that its Allowance for Doubtful Accounts should be $22,750. The account had an unadjusted credit balance of $11,500 at that time. The appropriate bad debt adjustment was recorded. Later, an account receivable for $2,500 was determined to be uncollectible and was written off. 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.)