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: % Considered Age Group 0-30 days past due Balance Uncollectible $54,000 1% 31-60 days past due 12,000 2% 61-120 days past due 6,600 5% 121-180 days past due 3,600 10% Over 180 days past due 2,400 25% $78,600 The company handles credit losses using the allowance method. The credit balance of the Allowance for Doubtful Accounts is $312 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 $255. 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). Balance Sheet Assets Stockholders' Liabilities + Equity Income Statement Expenses Net Income Revenues