Which of the following is an accounting procedure that (1) estimates and reports bad debts expense from credit sales during the period the sales are recorded, (2) reports accounts receivable at the estimated amount of cash to be collected? a) adjustment method for uncollectible debts b) allowance method of accounting for bad debt c) cash basis method of accounting for bad debts. d) aging of notes receivable e) direct write-off method of accounting for bad debts.