31. What is the classification of the Allowance for Bad Debts account and on which side is your normal balance? (What is the type of account and normal balance of Allowance for Doubtful Accounts?) a. against asset, credit b. asset, debt c. asset, credit d. against asset, debit

33. The balance in the Allowance for Doubtful Accounts account must be considered prior to the adjustment at the end of the period when applying which method? (The balance in Allowance for Doubtful Accounts must be carefully considered prior to the end of the year adjustment when applying which method?) a. direct write-off method b. estimate based on sales c. estimate based on an analysis of receivables d. b and c are correct [both (b) and (c)]