1. Is the normal balance for bad debt expense a debit? 2. Is allowance for doubtful accounts a contra account? 3. Is the normal balance for allowance for doubtful accounts a credit? 4. If more accounts are written off than expected does the allowance for doubtful account have a debit balance? 5. If a customer files for bankruptcy, is that a sign that the accounts receivable account from that customer should be written off? 6. Are the direct write off method and allowance method the two methods used to account for uncollectable accounts receivable? 7. Is the calculation for net realizable value accounts receivable minus allowance for doubtful accounts? 8. Are the two methods to estimate uncollectable accounts receivable the percent of sales method and the analysis of receivables method? 9. Is the maker of a promissory note the person promising to pay the note? 10. Is the payee the party to whom the payment of the note is made