For each transaction listed in E8-1, indicate the amount and direction (+ or ) of effects on the financial statement accounts and on the overall

For each transaction listed in E8-1, indicate the amount and direction (+ or ˆ’) of effects on the financial statement accounts and on the overall accounting equation.
Information from E8-1,
At the end of 2014, Blackberry Hill Productions, Inc., used the aging of accounts receivable method to estimate that its Allowance for Doubtful Accounts should be $19,750. The account had an unadjusted credit balance of $10,000 at December 31, 2014.

Liabilities Shareholders' Equity Assets