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The objectives when accounting for accounts receivable and bad debts are to ______. (Check all that apply.)
a. report accounts receivable net of the amount the company does not expect to collect (i.e., at the net realizable value)
b. increase both accounts receivable and net income by the amount of credit sales that are unlikely to be collected as cash
c. match the cost of bad debts to the accounting period in which the related credit sales are made