Match the term and it definition. 1 An accounting method which involves estimating bad debts A. Subsidiary Account The total amount of money loaned through notes that the lender has not yet B. Historical Percentage of Bad Debt Losses collected C. Accounts Receivable D. Annual Interest Rate E. Note Receivable F. Net Sales Revenue G. Average Net Receivables H.Allowance Method : The numerator of the receivables turnover ratio A separate record for each accounts receivable customer :Used by the percentage of credit sales method to estimate bad debts : The portion of past credit sales that have not yet been collected The denominator of the receivables turnover ratio :The interest that a company receives during the year divided by the principal of the loar