a) Which of the two methods (Percent of Sales Method or Aging of AcctsReceivable Method) used to estimate the Allowance for Doubtful Accounts is considered to be more accurate? Why? Explain your reasoning.

b) When using the Allowance method for uncollectible accounts, why do we debit the Allowance for Doubtful Accounts instead of debiting Uncollectible Accounts Expense when writing off a specific account balance asuncollectible?