Why cash realizable value does not decrease when an uncollectible account is written off under the allowance method. Clarify this point. (ii) Indicate the maturity date of each of the following promissory notes: 3 Date of Note Terms (a) March 13 one year after date of note (b) May 4 3 months after date (c) June 20 30 days after date (d) July 1 60 days after date