Match each colony on the left with its associated item: 
Definitions:
Audit Trail
A record that traces the detailed transactions relating to any operational, financial, or security process, allowing verification of the authenticity and integrity of transactions.
Direct Write-off Method
A method where uncollectable debts are charged to expense only when they are determined to be uncollectable.
Bad Debts
Refers to the amount of money owed to a company that is unlikely to be paid by the debtor, considered as a loss to the company.
Direct Write-off Method
An accounting practice where uncollectable debts are directly removed from the accounts receivable balance upon determination of their uncollectibility.
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