Blackhorse Productions, Inc., used the aging of accounts receivable method to estimate that its Allowance for Doubtful Accounts should be $23,350. The account had an unadjusted credit balance of $11,800 at that time. a. The appropriate bad debt adjustment was recorded. b. Later, an account receivable for $2,800 was determined to be uncollectible and was written off. Required 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 Assets, Liabilities, or Stockholders Equity with a minus sign.) Assets Liabilities Stockholders' Equity