Response to the following questions:
1. With the allowance method, why is the net balance, or net realizable value, of Accounts Receivable the same after the write-off of a receivable as it was prior to the write-off of the uncollectible account?
2. Why is the "aging" of accounts receivable usually more accurate than basing the estimate on total receivables?
If possible, please give examples to better understand your answers.