Fraud Investigators Incorporated operates a fraud detection service.

a-On March 31, 10 customers were billed for detection services totaling $15,000.

b-On October 31, a customer balance of $1,000 from a prior year was determined to be uncollectible and was written off.

c-On December 15, a customer paid an old balance of $700, which had been written off in a prior year.

d-On December 31, $400 of bad debts were estimated and recorded for the year.

2. 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 receivable	net sale	income from operations
a
b
c
d