The year-end adjusting journal entry to record bad debts has what effect on the following? Select one: O a. NRV of Accounts Receivable Net Income Decrease Decrease O b. NRV of Accounts Receivable Net Income Increase Increase OC NRV of Accounts Receivable Net Income Decrease No Effect O d. NRV of Accounts Receivable Net Income Increase No Effect O. NRV of Accounts Receivable Net Income No Effect No Effect