Answer:
d. the allowance account and estimates are used.
Explanation:
a. bad debt expense is recorded when specific customer accounts are determined to be uncollectible. FALSE
The whole point of using allowance is to avoid this
the entry for write-off is
allowance debit
account receivable credit
we use the bad debt expense for the estimates of the allowance base on account receivable, aging of the accounts receivable or a percent of sales.
