When a customer's account receivable is written-off by a company, the effect of the write-off on net income, accounts receivable, and the net realizable value is:

a.	decrease net income; decrease accounts receivable; decrease net realizable value

b.	no effect on net income; no effect on accounts receivable; no effect on net realizable value

c.	no effect on net income; decrease accounts receivable; decrease net realizable value

d.	decrease net income; decrease accounts receivable; no effect on net realizable value

e.	no effect on net income; decrease accounts receivable; no effect on net realizable value

f.	no effect on net income; no effect on accounts receivable; decrease net realizable value