How can an estimate of the uncollectible accounts expense be estimated in advance of the write-off using the Allowance method?

A) Cash sales plus a percentage of credit sales.
B) As a percentage of credit sales or as a percentage of accounts receivable.
C) As a percentage of cash sales or a percentage of credit sales.
D) As a percentage of newer receivables with little or no consideration of older receivable balances.

The most accurate way to estimate the uncollectible accounts expense using the Allowance method is to use a percentage of credit sales or a percentage of accounts receivable. This takes into account both the amount of credit sales that are made and the age of the accounts, giving a more accurate estimate of the amount of uncollectible accounts that are likely to occur. Using cash sales or newer receivables alone would not give an accurate estimate of the potential uncollectible accounts expense.