The annual report for Fabeck Finishing Corporation contained the following information: (in millions) Accounts Receivable Allowance for Doubtful Accounts Accounts Receivable, Net 2021 2020 $455 35 $420 $455 25 $430 W Assume that accounts receivable write-offs amounted to $1 during 2021 and $9 during 2020 and that Fabeck Finishing did not record any recoveries. Required: Complete the following table indicating the direction of the effect (+ for increase, - for decrease, and NE for no effect) of each transaction during 2021: Transaction a. Writing off uncollectible accounts. b. Recording bad debt expense. Net Credit Sales Average Net Accounts Receivable Receivables Turnover Ratio