An accounting procedure that $(1)$ estimates and reports bad debt expense from credit sales during the period of the sales and $(2)$ reports accounts receivable at the amount of cash inflow that is expected from their collection is the

a

Adjustment method for uncollectible debts

b

Direct write$-$off method of accounting for bad debts

c

Cash basis method of accounting for bad debts

d

Allowance method of accounting for bad debts

e

Aging of accounts receivable