Signify TRUE or FALSE as applicable for each of the following items as they pertain to accounts receivable and bad debts.

a. The direct write off method is the better alternative for matching revenues with expenses. [T/F]

b. The allowance method more properly states accounts receivable at the end of the period. [T/F]

c. Under the allowance method, a bad debt write off is charged to bad debt expense. [T/F]

d. Under the direct write off method, a bad debt write off is charged to bad debt expense. [T/F]

e. The allowance method is required under GAAP if bad debt write offs are material. [T/F]

f. It is possible to end up with a journal entry that credits bad debt expense under the allowance method. [T/F]