[] 31 8.Writing off an uncollectible account under the allowance method requires a debit to a. Accounts Receivable. b. Allowance for Doubtful Accounts. c. Bad Debt Expense. d. Uncollectible Accounts Expense. 9. When the allowance method of recognizing bad debts expense is used, the entry to recognize that expense a. increases net income. b. decreases current assets. c. has no effect on current assets. d. has no effect on net income. 10. The direct write-off method a. is acceptable for financial reporting purposes. b. debits Allowance for Doubtful Accounts to record write-offs of accounts. c. shows only actual losses from uncollectible accounts receivable. d. estimates bad debt losses. 11.Putnam Company's account balances at December 31 for Accounts Receivable and Allowance for Doubtful Accounts were $1,400,000 and $70,000 (Cr.), respectively. An aging of accounts receivable indicated that $118,000 are expected to become uncollectible. The amount of the adjusting entry for bad debts at December 31 is a. $118,000. b. $48,000. c. $188,000. d. $70,000