26 Match each term related to the comparison between the allowance method and direct write-off method for uncollectible accounts with its description. 1 Allowance method 2 Allowance for Uncollectible Accounts 3 Accounts receivable 4 Direct write-off method 5 No effect 6 Decrease 7 Bad debt expense 8 Increase Match each of the options above to the items below. The procedure commonly used for financial reporting purposes to account for uncollectible accounts. The procedure commonly used for tax reporting purposes to account for uncollectible accounts. The account to credit when writing off an actual bad debt under the allowance method. The account to debit when writing off an actual bad debt under the direct write-off method.