Which one of the following below is not a factor that influences a business's control environment? organizational structure proofs and security measurers management's philosophy and operating style personnel policies On October 1, Black Company receives a 6% interest bearing note from Reese Company to settle a $20,000 account receivable. The note is due in six months. At December 312, Black should record interest revenue of $300 $600 $100 $0 When the allowance method is used to account for uncollectible accounts, Bad Debts Expense is debited when a sale is made. management estimates the amount of uncollectibles. an account becomes bad and is written off. a customers' account becomes past due