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