E6-19 During the current year, Robby's Camera Shop had sales revenue of $170,000, of which $75,000 was on credit. At the start of the current year, Accounts Receivable showed a $16,000 debit balance, and the Allowance for Doubtful Accounts showed a $900 credit balance. Collections of accounts receivable during 2014 amounted to $60,000. Data during the current year follows: a. On December 31, an Account Receivable (J. Doe) of $1,700 from a prior year was delrmined to be uncollectible; therefore, it was written off immediately as a bad debt b. On December 31, on the basis of experience, a decision was made to continue the accounting policy of basing estimated bad debt losses on 1.5 percent of credit sales for the year. Required: 1. Record the two items on December 31, current year (end of the accounting period); Complete the following tabulation, indicating the amount and effect + for increase, for decrease, and NE for no effect) of each transaction. Current Gross Inc. from Cash from assets Profit operations operations Assets a. b