When a company lends cash to a customer who signs a promissory note: total assets decrease when the lending transaction occurs but increase when the amount borrowed by the customer is repaid. total assets increase when the lending transaction occurs, and revenues increase when the amount borrowed by the customer is repaid. total assets increase, and liabilities increase when the lending transaction occurs. total assets and net income do not change when the lending transaction occurs. Which method for estimating bad debts is generally considered to be the most accurate? Percentage of credit sales Allowance method Specific account method Aging of accounts receivable method