DE8-10 Buchwald. Inc.'s experience indicates that Buchwald will fail to collect 3% of net credit sales, which totaled $100,000 during the three-month period January through March of 20X3. During this period Buchwald wrote off $4.000 of accounts receivable as uncol- lectible. Record Buchwald's uncollectible-account expense for January through March under

a. The allowance method.

b. The direct write-off method. You need not identify individual customer accounts. Which method of accounting for uncollectibles is preferred? What makes this method better?