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 matches the estimated loss from uncollectible accounts receivable against the sales they helped to produce.

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