Indicate below the effect (increase, decrease, or no effect) of each independent transaction upon current assets. a. Write off a customer's account for a company using the allowance method. b. Write off a customer's account for a company using the direct write-off method. c. Reinstate a customer's account and collect the balance due for a company using the allowance method. d. Prepare the adjusting entry for estimated uncollectible accounts for a company using the allowance method