What is the difference between the percent of sales method and the analysis of receivables method?

a.Under the percent of sales method, Bad Debt Expense is the focus of the estimation, whereas under the analysis of receivables method, Allowance for Doubtful Accounts is the focus of the estimation process.

b.The percent of sales method emphasizes the balance sheet, whereas the analysis of receivables method emphasizes the income statement.

c.Under the percent of sales method, Allowance for Doubtful Accounts is the focus of the estimation process, whereas under the analysis of receivables method, Bad Debt Expense is the focus of the estimation.

d.The percent of sales method places more emphasis on the net realizable value of the receivables, whereas the analysis of receivables method places more emphasis on matching revenues and expenses.