$1.$ The $\_\_\_\_\_\_\_\_\_\_$ method records bad debt expense only when an account is determined to be worthless.

a$.$ allowance

b$.$ direct write$-$off

c$.$ gradual write$-$off

d$.$ factoring

$2.$ Generally accepted accounting principles $($GAAP$)$ require companies with a large amount of receivables to use

a$.$ the allowance method.

b$.$ the direct write$-$off method.

c$.$ the estimated method.

d$.$ the sales factor method.