Requlred: Using the following categorles, Indicate the effects of the following transactions. Indicate the accounts affected and the amounts. (Enter any decreases to Assets, Llabillties, or Stockholders Equlty with a minus sign.) a. During the perlod, customer balances are written off in the amount of $11,800. b. At the end of the perlod, bad debt expense is estimated to be $9,800