Hunter, Inc. analyzed its accounts receivable balances at December $31,$ and arrived at the aged balances listed below, along with the percentage that is estimated to be uncollectible:

The company handles credit losses using the allowance method.

The credit balance of the Allowance for Doubtful Accounts is $$520$ on December $31,$ before any adjustments.

a$.$ Determine the amount of the adjustment for estimated credit losses on December $31.$

b$.$ Determine the financial statement effect of a write off of the Rose Company's account on April $10$ of the following year in the amount of $$425.$

Use negative signs with answers, when appropriate.

If a transaction increases and decreases the same Balance Sheet category, enter the increase amount in the first row and the decrease amount directly below $($in the second row$).$