Under the allowance method for recording uncollectible accounts, the methods of estimating the allowances are a. direct write-off and percentage of receivables. b. percent of sales and direct write-off. c. direct write-off and analysis of receivables. d. percent of sales and analysis of receivables Under the allowance method for recording uncollectible accounts, the methods of estimating the allowances are a. direct write-off and percentage of receivables. b. percent of sales and direct write-off. c. direct write-off and analysis of receivables. d. percent of sales and analysis of receivables