When the estimate based on the sales approach to estimatinguncollectibles is used: (Points : 1) any existing balance in theallowance for doubtful accounts is not taken into consideration.any existing balance in the allowance for doubtful accounts must betaken into consideration. only a credit balance in the allowancefor doubtful accounts must be taken into consideration. only adebit balance in the allowance for doubtful accounts must be takeninto consideration.