Blackhorse Productions, Incorporated, used the aging of accounts receivable method to estimate that its Allowance for Doubtful Accounts should be $$21,350.$ The account had an unadjusted credit balance of $$10,800$ at that time.

a$.$ The appropriate bad debt adjustment was recorded.

b$.$ Later, an account receivable for $$1,800$ 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.$)$