Match each description to the appropriate term (a d). Each term may be used more than once.

- a. b. c. d.	This method records bad debts when specific accounts are deemed uncollectible.
- a. b. c. d.	When using this method, estimated bad debts are added to the existing allowance balance.
- a. b. c. d.	This method is most often used by small companies with few receivables.
- a. b. c. d.	This method is based on the theory that older accounts are less likely to be collected.
- a. b. c. d.	This method focuses on the balance sheet.
- a. b. c. d.	This method estimates the uncollectible accounts receivable at the end of the accounting period.
- a. b. c. d.	With this method, there is no allowance account.
- a. b. c. d.	This method focuses on the income statement.

a.	Direct write-off method
b.	Aging of receivables method
c.	Percent of sales method
d.	Allowance method