Writing Orf Accounts Recelvable Quantum Technologles, a computer consulting firm, has decided to write off the $18,100 balance of an account owed by a customer illustrate the effects on the accounts and finandial statements of recording the write-off based on the following astumptions: If no account or activity is affected, select "No effect" from the dropdown list and leave the corresponding number entry box blank. Enter account decreases and cash outflows as negative amounts. (a) Assuming that the direct write-off meethod is used