The reason(s) why the direct write-off of accounts receivable is improper is because: no attempt is made to match bad debt expense to sales revenue. the balance sheet will not show the amount the company actually expects to receive. net income is probably overstated. all of the choices are correct. 2.3 points Which inventory costing method will generally result in the lowest net income and lowest tax expense when prices are rising? Average cost UFO FIFO Specific identification