Indicate the effect (increase, decrease, or no effect) that the following transactions would have on the carrying amount of accounts receivable.

a. Writing off a customer’s account.

b. Accepting a note receivable in settlement of an outstanding account receivable.

c. Making a sale of goods to a customer on account.

d. Recording credit losses at the end of an accounting period.

e. A customer making a payment on its account.

f. A customer returning merchandise it had purchased on account.

g. Receiving a payment from a customer whose account had previously been written off.