An accounting procedure that (1) estimates and reports bad debts expense from credit sales during the period of the sales and (2) reports accounts receivable at the amount of cash to be collected is the:
a. Allowance method of accounting for bad debts
b. Aging of notes receivable
c. Adjustment method for uncollectible debts
d. Direct write-off method of accounting for bad debts
e. Cash basis method of accounting for bad debts