https://trk.udemy.com/raZ0xj?subId1=AFD9FA7DE&subId2=1267&u=https%3A%2F%2Fwww.udemy.com%2Fcourse%2Freceivables-the-allowance-vs-the-direct-write-off-methods%2F%3FranMID%3D39197%26LSNPUBID%3DAVS0Ru3Qe18%26couponCode%3DB4FF106E7852DE2C9B1D