$[$The following information applies to the questions displayed below.$]$

Fraud Investigators Incorporated operates a fraud detection service.

On March $31,10$ customers were billed for detection services totaling $$30,000.$

On October $31,$ a customer balance of $$1,750$ from a prior year was determined to be uncollectible and was written off.

On December $15,$ a customer paid an old balance of $$850,$ which had been written off in a prior year.

On December $31,$ $$550$ of bad debts were estimated and recorded for the year.

E$8-9($Algo$)$ Part $2$

Complete the following table, indicating the amount and effect $(+$ for increase, $$ for decrease, and NE for no effect$)$ of each transaction. Ignore income taxes.