What is the effect on the balance sheet when a company records its estimate for...

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Accounting

What is the effect on the balance sheet when a company records its estimate for
uncollectible expense (bad debt expense)?
Assets Decrease, Liabilities Remain Unchanged, Equity Inreases
Assets Remain Unchanged, Liabilities Remain Unchanged, Equity Remains Unchanged
Assets Decrease, Liabilities Remain Unchanged, Equity Decreases
Assets Decrease, Liabilities Decrease, Equity Remains Unchanged
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