Question 1, 2 & 3 please. Thank you

QUESTION 1 When accounting for bad debt: A liability is created due to the risk of uncollectability. The direct write-off method uses allowance for doubtful accounts. The aging of receivables method analyzes length of time the account has been outstanding, Companies must use the direct write-off method since it complies with GAAP. QUESTION 2 Which of the following accounts is a contra-asset? Service Revenue Sales Discounts Allowance for Doubtful Accounts Accounts Receivable QUESTION 3 Services are provided to a customer in exchange for a note receivable. Which of the following represents the impact to the balance sheet? Assets decrease Equity decreases Assets increase Liability increases