9.The two methods to estimate uncollectible accounts are

a.percent of receivables and analysis of receivables.

b.direct write-off and analysis of receivables.

c.percent of sales and analysis of receivables.

d.percent of sales and direct write-off.

10.

If Ohio Company received $2,250 as partial payment on the $5,500 account of Carson Mueller Co. and wrote off the remaining balance as uncollectible, the only difference between recording the entry under the direct write-off method and the allowance method (assuming that an adequate allowance account had been set up) would be

a.a debit to Bad Debt Expense for $3,250 under the direct method rather than a debit to Accounts Receivable for $3,250 under the allowance method.

b.a debit to Bad Debt Expense for $3,250 under the direct method rather than a debit to Allowance for Doubtful Accounts for $3,250 under the allowance method.

c.a credit to Accounts Receivable for $3,250 under the direct method rather than a credit to Allowance for Doubtful Accounts for $3,250 under the allowance method.

d.a debit to Cash for $2,250 under the direct method rather than a credit to Cash for $2,250 under the allowance method