On March 10, Gardner, Inc. declared a $1,350 account receivable from the Gates Company as uncollectible and wrote off the account. On November 18, Gardner received a $600 payment on the account from Gates. a. Assume that Gardner uses the allowance method of handling credit losses. What are the adjustments to record the write-off and the subsequent recovery of Gates's account? 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 Income Statement Transaction Assets = Liabilities Stockholders' Equity Revenues Expenses = Net Income Write-off the account 0 0 0 0 0 0 0 0 0 Reinstate the account to the extent of recovery 0 0 0 0 0 0 0 0 0 Record the subsequent recovery 0 0 0 0 0 0 0 0 0 b. Assume that the payment from Gates arrives on February 5 of the following year rather than on November 18 of the current year. Is there any difference in the overall financial statement impact