Using the following categories, indicate the effects of the following transactions. Indicate the accounts affected and the amounts. (Enter any decreases to account balances with a minus sign.)

1)

During the period, customer balances are written off in the amount of $10,100.

2)At the end of the period, bad debt expense is estimated to be $8,100.

	Assets		=	Liabilities		+	Stockholders' Equity
a.
b.