Select the One Term That Best Fits Each Definition

Select the one term that best fits each definition
-Crediting the estimated value of uncollectible accounts to a contra account.

A) aging of accounts receivable
B) allowance method
C) book value
D) book value of accounts receivable
E) dishonored note
F) interest income
G) interest rate
H) maker of a note
I) maturity date
J) maturity value
K) net realizable value
L) note payable
M) note receivable
N) payee
O) percent of accounts receivable method
P) percent of sales method
Q) principal
R) promissory note
S) time of a note
T) writing off an account