The $2$ steps required using the allowance method, are to $\_\_\_\_\_\_.($Select the $2$ that apply.$)$

Multiple select question.

later write$-$off specific customer balances when they are known to be uncollectible

later make an end$-$of$-$period adjustment to record the estimated bad debts

first make an end$-$of$-$period adjustment to record the estimated bad debts

first write$-$off specific customer balances