Under the allowance method for uncollectible accounts, the journal entry to record the write-off of an account receivable would include a

a. credit to Bad Debt Expense.

b. debit to Bad Debt Expense.

c. credit to Cash.

d. credit to Accounts Receivable.

Assume that the J. P. Moore account written off on April 4 is later collected on June 21. The journal entry to reinstate the receivable would include a

a. credit to Bad Debt Expense.

b. debit to Bad Debt Expense.

c. credit to Accounts ReceivableJ. P. Moore.

d. credit to Cash.

Which of the following accounts is used only with the allowance methods of accounting for uncollectible accounts receivable?

a.Accounts Receivable

b. Bad Debt Expense

c. Allowance for Doubtful Accounts

d. Cash

Which method of accounting for uncollectible accounts receivable uses an estimate based on a percentage of sales?

a. Direct write-off method

b. Allowance method

c. Both the direct write-off and allowance methods

d. None of these choices are correct.