match the following

Clear All This method records bad debts when specific accounts are deemed uncollectible. When using this method, estimated bad debts are added to the existing allowance balance. Direct write-off method This method is most often used by small companies with few receivables. Aging of receivables method This method is based on the theory that older accounts are less likely to be collected. Percent of sales method This method focuses on the balance sheet. Offers two methods of Aging of receivables method This method is based on the theory that older accounts are less likely to be collected. Percent of sales method This method focuses on the balance sheet. Allowance method Offers two methods of estimating uncollectible accounts. With this method, there is no allowance account. This method focuses on the income statement