Match each description to the appropriate term $($a$-$i$).$Operating expense recorded as a result of receivables becoming uncollectibleAnswer $1$ Question $13$A receivable created from selling merchandise or services on accountAnswer $2$ Question $13$Records bad debt expense only when a specific customer's account is deemed worthlessAnswer $3$ Question $13$Measures how frequently during the year accounts receivable are being turned into cashAnswer $4$ Question $13$All money claims against other entitiesAnswer $5$ Question $13$Amounts owed by customers documented by a formal written instrument of creditAnswer $6$ Question $13$The difference between accounts receivable and allowance for doubtful accountsAnswer $7$ Question $13$A contra asset that represents the amount of estimated uncollectible receivablesAnswer $8$ Question $13$The process of analyzing the accounts receivable and classifying them according to various age groupings, with the due date being the base point for determining ageAnswer $9$ Question $13$