Under the allowance method of accounting for uncollectible accounts,

bad Debt Expense is debited when a specific account is written off as uncollectible.

allowance for Doubtful Accounts is closed each year to Income Summary.

the cash realizable value of accounts receivable is greater before an account is written off than after it is written off.

the cash realizable value of accounts receivable in the balance sheet is the same before and after an account is written off.