Lawn & Order, Inc., estimates that $400 of its receivables will not be collected. Prior to adjustment, the Allowance for Doubtful Accounts has a $100 credit balance.

	Assets	Liabilities
			Shareholders' Equity
Show the effect of the adjusting entry to adjust the Allowance for Doubtful Accounts account at the end of the year:	$______	$______	$______

Be sure to select an answer for all; if there is no effect, select "0 No Effect."

- A. B. C. D. E. F. G. H. I.	Assets
- A. B. C. D. E. F. G. H. I.	Liabilities
- A. B. C. D. E. F. G. H. I.	Shareholders' Equity

A.	400 Allowance for Doubtful Accounts
B.	(400) Doubtful Accounts Expense
C.	(300) Accounts Receivable
D.	300 Accounts Receivable
E.	(300) Allowance for Doubtful Accounts
F.	300 Allowance for Doubtful Accounts
G.	0 No Effect
H.	300 Doubtful Accounts Expense
I.	(300) Doubtful Accounts Expense