Which of the following best describes the percentage of receivables method?

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a$.$ The process of estimating the uncollectible amount by analyzing accounts receivable balances according to the length of time the

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accounts have been outstanding

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b$.$ The amount a business expects to collect from its accounts receivable

c$.$ A method in which the current year's bad debt expense is estimated based on the relationship between the amount of credit sales and the amount of uncollectible accounts experienced in prior years

d$.$ A method in which the current year's uncollectible accounts are estimated based on the relationship between the amount of accounts receivable and the amount of uncollectible accounts experienced in prior years