Fraud Investigators Inc. operates a fraud detection service.

a.

On March 31, 10 customers were billed for detection services totaling $20,000.

b.

On October 31, a customer balance of $1,250 from a prior year was determined to be uncollectible and was written off.

c.

On December 15, a customer paid an old balance of $750, which had been written off in a prior year.

d.

On December 31, $450 of bad debts were estimated and recorded for the year.

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.