Firm F is a cash basis legal firm. In 2019, it performed services for a client, mailed the client a bill for $6,150, and recorded a $6,150 receivable. In 2020, Firm F discovered that the client was under criminal indictment and had fled the country. After learning this news, it wrote off the receivable. Required: a. What was the effect of the recording of the account receivable on Firm F's taxable income? b. What was the effect of the write-off on Firm F's taxable income