The matching principle requires

Multiple Choice

$$ The use of the allowance method of accounting for bad debts

$$ That bad debt expenses be reported in the same accounting period as the sales they helped generate

$$ The use of the direct write$-$off method for bad debts

$$ That bad debt expenses be reported in the same accounting period as the sales they helped generate, and requires the use of the allowance method of accounting for bad debts

$$ That bad debt expenses be reported in the same accounting period as the sales they helped generate and requires the use of the direct write$-$off method for bad debts