Which of the two methods of accounting for uncollectible accounts provides for the recognition of the expense at the earlier date? (200-300) words. Thank you!

*The rubric is attached as image*

3.75 Points Posts well developed assignment that fully addresses and develops all aspects of the task; the length of the post should be 200-300 words. (100%) 2.5 Points Demonstrates analysis of others' posts; extends meaningful discussion by building on previous posts; 100-200 words on the peer responses. (100%) 1.25 Points Posts factually correct and substantive contribution; advances discussion (100%) 1.25 Points Users references to literature, readings, or personal experience to support comments (100%)