An accounting procedure that (1) estimates and reports bad debt expense from credit sales during the period of the sales and (2) reports accounts receivable at the amount of cash inflow that is expected from their collection is the Allowance method of accounting for bad debts Aging of accounts receivable Adjustment method for uncollectible debts Direct write-off method of accounting for bad debts Cash basis method of accounting for bad debts On December 31 of the current year, TechCom's unadjusted trial balance included the following items: Accounts Receivable, debit balance of $107,250; Allowance for Doubtful Accounts, credit balance of $1,900. What amount should be debited to Bad Debt Expense, assuming 6% of outstanding accounts receivable as of December 31 of the current year, are estimated to be uncollectible? $2,835 $3,755 $4,535 $6,435 $8,335 The person who signs a note receivable and promises to pay is the Maker Payee Holder Receiver Owner A promissory note Is an account receivable Is a written promise to pay a specified amount of money at a certain date . Is a liability to the payee Is a written promise to pay a specified amount of money at a certain date and is a liability to the payee? All of these