10. The existing balance in Allowance for Doubtful Accounts is considered in computing bad debts expense in the direct write-off method. b. percentage of receivables basis. percentage of sales basis. percentage of receivables and percentage of sales basis. 11. The percentage of sales basis of estimating expected uncollectibles a. emphasizes the matching of expenses with revenues. b. emphasizes balance sheet relationships. C. emphasizes cash realizable value. d. is not generally accepted as a basis for estimating bad debts. 12. Allowance for Doubtful Accounts on the balance sheet a. is offset against total current assets. b. increases the cash realizable value of accounts receivable. c. appears under the heading "Other Assets." d. is offset against accounts receivable. 13. Using the percentage of receivables method for recording bad debts expense, estimated uncollectible accounts are $10,000. If the balance of the Allowance for Doubtful Accounts is $2,000 credit before adjustment, what is the amount of bad debts expense for that period? a $10,000 b. $8,000 c. $12,000 d. $2,000