Which of the following is an accounting method that $(1)$ estimates and reports bad debts expense from credit sales during the period the sales are recorded, and $(2)$ reports accounts receivable at the estimated amount of cash to be collected?Multiple ChoiceAllowance method of accounting for bad debts.Aging of notes receivable method.Direct write$-$off method of accounting for bad debts.Adjustment method for uncollectible debts.Cash basis method of accounting for bad debts.