Establishing an Allowance for Doubtful Accounts under the allowance method is necessary because a, a liability results when a credit sale is made. Ob. collection agencies use this account to accu c. uncollectible accounts that are written off must be accumulated in a separate account. O d. estimates must be made when recording bad debt expense a and it is not possible to know which specific accounts will not be collected Receivables areon on thewhich are listed in order of a. current assets; balance sheet; liquidity O b. current liabilities; balance sheet; due date O c. current liabilities; balance sheet; size O d. current assets; balance sheet; importance The numerator in the number of days' sales in receivables calculation is O a. accounts receivable beginning balance. O b. None of these choices are correct. O c. accounts receivable ending balance. O d. average daily sales