M6-4 (Algo) Determining Financial Statement Effects of Bad Debts L06-2 Indicate the accounts affected and enter decreases to account categories with a minus sign. a. At the end of the period, bad debt expense is estimated to be $17,800. b. During the period, bad debts are written off in the amount of $7,400. Assets Liabilities a. This is a numeric cell, so please enter numbers only. b