3 points Under the allowance method for recording bad debt expense, a write-off involves a: debit to Bad Debt Expense and a credit to Accounts Receivable. debit to Bad Debt Expense and credit to Allowance for Doubtful Accounts. debit to Allowance for Doubtful Accounts and a credit Accounts Receivable. debit to Allowance for Doubtful Accounts and a credit to Bad Debt Expense. 3 points This type of receivable has two parties, a maker and payee, and is evidenced by a formal instrument that normally requires the payment of interest: a classified receivable. a note receivable. an account receivable. an other receivable 3 points Cost of goods available for sale consists of two elements. What are they? Beginning inventory and cost of goods sold. Beginning inventory and cost of goods purchased. Ending inventory and cost of goods purchased. Beginning inventory and ending inventory