Match each word or phrase with its description below. (a) Written promise (as evidenced by a formal instrument) for amounts to be received. (b) A method of accounting for bad debts that involves estimating uncollectible accounts at the end of each period. (c) Ameasure of the liquidity of accounts receivable, computed by dividing net credit sales by average net accounts receivable. (d) A method of accounting for bad debts that involves charging receivable balances to Bad Debt Expense at the time receivables from a particular company are determined to be uncollectible. (e) A finance company or bank that buys receivables from businesses for a fee and then collects the payments directly from the customers. (1) The net amount a company expects to receive in cash from receivables. (g) The threat of nonpayment from a single large customer or class of customers that could adversely affect the financial health of the company. (h) A note that is not paid in full at maturity. (1) A method of estimating the amount of bad debt expense whereby management establishes a percentage relationship between the amount of receivables and the Allowance Method Aging the Accounts Receivable Cash (net) Realizable Value Dishonored (Defaulted) Note Direct Write-Off Method Percentage-of-Receivables Basis Notes Receivable Concentration of Credit Risk Accounts Receivable Turnover Factor