When you use an aging schedule approach for estimating uncollectible accounts:

a) Bad debts expense is measured indirectly, and the Allowance for uncollectibles balance is measured directly.

b) Bad debts expense is measured indirectly, and the Allowance for uncollectibles balance is measured indirectly.

c) Bad debts expense is measured directly, and the Allowance for uncollectibles balance is measured directly.

d) Bad debts expense is measured directly, and the Allowance for uncollectibles balance is measured indirectly.