Determining the Effects of Uncollectible Accounts on the Receivables Turnover Ratio (LO 8-2, LO The annual report for Sears Holdings Corporation contained the following information is will load 25 A vance for Doubtful Account counts Receivable, Net Assume that accounts receivable write-offs amounted to $1 during 2016 and $9 during 2015 and that Sears did not record any recovenes Required: Complete the following table indicating the direction of the effect (+ for increase - for decrease, and NE for no effect) of each transaction during 2016: Net Credit Transaction Average Net Accounts Receivable Receivables Turnover Ratio a. writing o ncolectible accounts b. Recording bad debt expense