Fraud Investigators Inc. operates a fraud detection service.

a.

On March 31, 10 customers were billed for detection services totaling $26,000.

b.

On October 31, a customer balance of $1,550 from a prior year was determined to be uncollectible and was written off.

c.

On December 15, a customer paid an old balance of $890, which had been written off in a prior year.

d.

On December 31, $510 of bad debts were estimated and recorded for the year.

Prepare journal entries for each transaction above. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

Complete the following table, indicating the amount and effect (+ for increase, for decrease, and NE for no effect) of each transaction. Ignore income taxes.

Transaction	Net Receivables	Net Sales	Income From Operations
a.
b.
c.
d.