Answer:
d. I, II and III.
Explanation:
Under the direct written off method, there is no allowance to be made so the journal entry is as follows
Bad debt expense XXXXX
To Account receivable XXXXX
(Being the bad debt expense is recorded)
When it seems that the account is determined to be uncollectible that it would be recorded as a bad debt expense plus it results into overstated of account receivable i.e to be shown on the balance sheet. And, neither it is to be consistent with GAAP and the accrual accounting
