Using the following categories, indicate the effects of the following transactions. Use + for increase and -

Question:

Using the following categories, indicate the effects of the following transactions. Use + for increase and - for decrease and indicate the accounts affected and the amounts.
a. At the end of the period, bad debt expense is estimated to be $15,000.
b. During the period, bad debts are written off in the amount of $9,500.
Assets = Liabilities + Stockholders' Equity