Companies that sell product on account creating accounts receivable) have a risk that they will not be able to collect all their accounts receivable. When a company determines that the risk of uncollectible accounts exists within their accounts receivable population, they... a. Must follow the direct write-off method under GAAP, debited Bad Debt Expense and crediting Accounts Receivable b. Must wait at least one year to record anything associated with the risk to ensure they record an accurate estimate O c. Must no longer sell product on account O d. Must estimate and record (debit) Bad Debt Expense in the period the relevant sales are made using the Allowance for Doubtful Accounts