Which of the two methods of estimating uncollectibles provides for the most accurate estimate of the current net realizable value of the receivables? Neptune Company issued a note receivable to...

Which of the two methods of estimating uncollectibles provides for the most accurate estimate of the current net realizable value of the receivables?

Neptune Company issued a note receivable to Sailfish Company. (a) Who is the payee? (b) What is the title of the account used by Sailfish Company in recording the note?