The directwrite off method for uncollectible accounts receivable may$\_\_\_\_\_\_\_\_$ net income and$\_\_\_\_\_\_\_\_$ total assets in the year of the sale.

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Part $1$

A$.$

$$overstate; understate.

B$.$

$$understate; understate.

C$.$

$$understate; overstate.

D$.$

$$overstate; overstate.