During 2014, Sun Electronics, Incorporated, recorded credit sales of $750,000. Based on prior experience, it estimates a 2 percent bad debt rate on credit sales.

a. The appropriate bad debt expense adjustment was recorded for the year 2014.

b. On December 31, 2014, an account receivable for $290 from a prior year was determined to be uncollectible and was written off.

Using the following categories, select the effects of the above transactions. Use + for increase and ? for decrease and indicate the accounts affected and the amounts.