Which of the following transactions does NOT affect bad debt expense? (3 marks)

a. giving a cash refund to a customer who returned an item that he had already paid for

b. using the aging method to estimate the required Allowance for Doubtful Accounts

c. receiving a cheque from a customer whose account receivable was previously written off

d. writing off an account receivable

e. a sales return, where the original sale was on account

f. only choices a, b, and c are correct

g. only choices a, b, and d are correct

h. only choices b, c, and d are correct

i. only choices c, d, and e are correct

j. only choices b, d, and e are correct