34. Under the direct write-off method of accounting for uncollectible accounts, Bad Debts Expense is debited a. at the end of each accounting period. b. when a credit sale is declared expired (when a credit sale is past due.) c. when a certain level of credit sales has been reached (whenever a pre-determined amount of credit sales have been made.) d. when a specific account is identified as uncollectible (when an account is determined to be uncollectible.)

35. When the allowance method is used to account for uncollectible accounts, Bad Debts Expense is debited when a. a customer's account becomes past due. b. an account becomes bad and is written off. c. a sale is completed (a sale is made.) d. when recording the adjusting entry because management estimates the amount of uncollectibles.)