The Aging of the Accounts Receivable Approach to Estimating Uncollectible

The aging of the accounts receivable approach to estimating uncollectible accounts does not:

A) Take into consideration the existing balance in the Allowance for Impairment.
B) Utilize a percentage of probable uncollectible accounts for each age group of accounts receivable.
C) Stress the relationship between uncollectible accounts expense and net sales.
D) Tend to give a reliable estimate of uncollectible accounts because of the consideration given to the collectability of specific accounts receivable.