Match Each of the Following Terms with the Appropriate Definitions

Match each of the following terms with the appropriate definitions.
-A method of accounting for bad debts that records the loss from an uncollectible account receivable immediately upon determining it is uncollectible.

A) Factoring accounts receivable
B) Allowance method
C) Accounts receivable turnover
D) Principal of a note
E) Materiality constraint
F) Installment accounts receivable
G) Pledging accounts receivable
H) Direct write-off method
I) Dishonoring a note
J) Full disclosure principle