UM, Inc. accounts for bad debts using the allowance method. On September 1, UM wrote off a customer's $2,500 account balance. UM believes the customer will never pay any portion of this balance owed to UM. What effect will this write-off have on UM.'s balance sheet at the time of the write-off? Select one: O a. An increase to assets and an increase to stockholders' equity O b. No effect Oc. A decrease to assets and a decrease to stockholders' equity O d. An increase to stockholders' equity and a decrease to liabilities