Indicate whether there will be an increase, decrease, or no effect of each independent transaction upon current assets.

1) Write off a customer's account for a company using the allowance method

2) Write off a customer's account for a company using the direct write-off method

3) Reinstate a customer's account and collect the balance due for a company using the allowance method

4) Prepare the adjusting entry for estimated uncollectible accounts for a company using the allowance method