Accounting 10, 20, 30

(a)	Define write-off using the allowance method and direct write-off.
(b)	Differentiate between a write-off and a direct write-off.
(c)	Explain the purpose of the allowance method for recording losses from uncollectible accounts.
(d)	Compute the amount of estimated bad debt for a business and prepare adjusting entries using the aging and percentage of net sales methods.
(e)	Perform the entries for writing off an uncollectible accounts receivable, using the write-off from an allowance account method.
(f)	Account for the collection of an account receivable that was written off.