When comparing the direct write-off and allowance methods, which of the following statements applies to the direct write-off method? a. The result is based on either a percentage of sales or an analysis of receivables. b. The expense is recognized when the account is written off rather than in the period of sale. c. An allowance account is used. d. Primary users are large companies and those with a large amount of receivables. When comparing the direct write-off and allowance methods, which of the following statements applies to the direct write-off method? a. The result is based on either a percentage of sales or an analysis of receivables. b. The expense is recognized when the account is written off rather than in the period of sale. c. An allowance account is used. d. Primary users are large companies and those with a large amount of receivables