Indicate whether each statement best describes the allowance method or the direct write$-$off method.ListMethod$1.$ Matches the estimated loss from uncollectible accounts receivable against the sales they helped create$\mathrm{.}2.$ The write$-$off of a specific account does not affect net income$\mathrm{.}3.$ When an account is written off. the debit is to Bad DebtS$*$Expense$\mathrm{.}4$ Does not predict Bad Debts Expense$=5.$ Accounts receivable on the balance sheet is reported at net realizable value$6.$ Estimates Bad Debts Expense related to the sales recorded in that period.