Listed Below Are Ten Terms Followed by a List of Phrases

Listed below are ten terms followed by a list of phrases that describe or characterize five of the terms.Match each phrase with the best term placing the letter designating the term in the space provided.
-_____ The procedure using an adjustment for future uncollectible accounts.

A) Accounts receivable
B) Allowance method
C) No effect
D) Direct write-off method
E) Net realizable value
F) Aging method
G) Bad debt expense
H) Receivables written off
I) Decrease assets and increase expenses
J) Allowance for uncollectible accounts