Use the following information to answer the next two questions: harris company uses the allowance method of handling its credit losses. it estimates credit losses at 1.5% of credit sales, which were $2,700,000 during the year. on december 31, the accounts receivable balance was $475,000, and the allowance for doubtful accounts had a balance of $30,600 before adjustment. indicate the effect (increase / decrease) that recording the bad debt expense for the year will have on the company's assets, liabilities, and equity, respectively. assets liabilities+ equity select one: a. decrease, no change, decrease b. increase, no change, decrease c. increase, no change, increase o d. decrease, decrease, no change o e. increase, decrease, increase what would be the net realizable value of harris company's accounts receivable at year end, after the adjusting entry for bad debts has been recorded? select one: o a. 434,500 o b. 403,900 o c. 465,100 o d. 444,400