4. Listed below are ten terms followed by a list of phrases that describe or characterize five of the terms. Match each phrase with the best term placing the letter designating the term in the space provided. Terms: a. Accounts receivable b. Allowance method c. No effect d. Direct write-off method e. Net realizable value f. Aging method g. Bad debt expense h. Receivables written off i. Decrease assets and increase expenses j. Allowance for uncollectible accounts a. Considers that the longer past due the account receivable is, the less likely it is to be collected b. Recognizes bad debts when accounts become uncollectible. The amount of the adjustment to the allowance for uncollectible accounts during the period. d. method. The effect of writing off an account receivable as a bad debt under the allowance e. Accounts receivable less allowance for uncollectible accounts