3. Home Tools Inc, is a hardware store which sells common tools used by homeowners. Home Tools sells $3,500 of tools to a customer named Bill, who has an outstanding credit record. The customer later suffers a severe economic setback. Bill eventually filed for bankruptcy and is unable to pay the amount he owes to Home Tools Inc. The Credit and Collections Department of Home Tools Inc. makes many efforts over the next three months to collect on Bill's credit account. Once all the efforts have failed to collect any type of payment, the company decides to write off the account using the direct write-off method on May 10. Which accounts will be debited and credited