financial accounting

At December 31, 2015, the trial balance of Darby Company contained the following amounts before adjustment.

		Debits		Credits
Accounts Receivable		$372,900
Allowance for Doubtful Accounts				$ 1,400
Sales Revenue				946,200

Based on the information given, which method of accounting for bad debts is Darby Company using—the direct write-off method or the allowance method?