The accounting equation template is shown below. In the area provided below, indicate all the sections that would be affected by this transaction, with both the amount and the sign. Use a negative sign when indicating an item in the expense column. If it is a transaction that affects both the income statement and balance sheet, you must indicate the effect on both. Transaction: On Jan 1, XQC Consulting had an allowance for uncollectible accounts equal to $5000. During the year, $6,000 of receivables were written off. On Dec 31, XQC estimates that the allowance should be $6500. Provide the required entry to accrue Bad Debt Expense on Dec 31. To