Which Method Requires First Estimating the Desired Amount for the Allowance

Multiple Choice

Which method requires first estimating the desired amount for the Allowance for Doubtful Accounts and then determining the amount of the expense required to get to this desired balance given the amount of the unadjusted balance?

A) Aging of accounts receivable method
B) Percentage of credit sales method
C) Direct write-off method
D) Percentage of bad debts method