Sr$.$

No

Account Titles and Explanation

Debit

Credit

$(1)$

Allowance for Doubtful Accounts

$28,860$

Accounts Receivable

$28,860$

$($To record write$-$off of accounts receivable$)$

$(2)$

Allowance for Doubtful Accounts

$($To reverse write$-$off of accounts receivable$)$

$(3)$

Accounts Receivable

$($To record collection of accounts receivable$)$

$(4)$

$34,060$

Allowance for Doubtful Accounts

$($To adjust allowance account to total estimated uncollectibles$)$

$($b$)$

Indicate the effect $($increase$,$ decrease, or No Effect$)$ that each of the four transactions has on Blossom Company's assets, liabilities, stockholders' equity, and net income.