Thomas Company accounts for bad debts using the allowance method. On June $1*,$ Thomas Company wrote off Mr$.$ Booker's $$2,500$ account, based on his determination that Mr$.$ Booker will never pay any portion of the balance.

What effect will the write$-$off have on the accounting equation?

a$.$ An increase to stockholders' equity and a decrease to liabilities

$($ There is no effect to the accounting equation

c$.$ An increase to assets and an increase to stockholders' equity

d$.$ A decrease to assets and a decrease to stockholders' equity