which of the following statements is not true when comparing the percent of sales method and analysis of receivables methods of estimating the allowance for uncollectible accounts? a.over time, the percent of sales and analysis of receivables methods yield similar allowances. b.over time, the percent of sales method will yield a higher allowance. c.under the percent of sales method, the estimate emphasizes the income statement (bad debt expense). d.under the analysis of receivables method, the estimate emphasizes the balance sheet (allowance for doubtful accounts balance).