Under the allowance method of accounting for bad debts, why must uncollectible accounts receivable be estimated at the end of the accounting period?

Answer

		a-To allow the collection department to schedule work for the next accounting period.
b-		To determine the gross realizable value of accounts receivable.
		c- The IRS rules require the company to make the estimate.
d-		To match bad debt expense to the period in which the revenues were earned.