$1.$ Evaluate the following statements: $$ a$)$ When an uncollectible account is written off in the direct method, the impact is to $$ increase working capital$($True or False$)$ b$)$ Reconciling the bank account is a key element of internal control over cash receipts $($True or False$)$ c$)$ When an uncollectible account is written off in the allowance method, the impact is $$ to reduce the accounts receivable net realizable value$($True or False$)$ d$)$ The bank calls NSF checks debit memos and result in a decrease in the cash balance $$ on the company's books$($True or False$)$ e$)$ When an uncollectible account is written off in the direct method, the impact is to $$ reduce the accounts receivable net realizable value$($True or False$)$ f$)$ Notes collected by the bank for the company are regarded as credit memos and result $$ in an increase to cash on the company's books$($True or False$)$