Timmons Company had a January 1, balance in its Allowance for Doubtful Accounts of $7,000 for the current year. The following transactions and events affected the Allowance for Doubtful Accounts during the current year:

Apr 15 Bard's account receivable of $5,700 was deemed uncollectible.

July 1 Drake paid the full amount of a previous written-off account receivable. This receivable of $2,300 had been written off in the prior year.

Dec31 Bad debts expense of $7,500 was recorded

How are the direct write-off method and the allowance method applied in accounting for uncollectible accounts receivables? Please explain in words.