If a Company Uses the Allowance Method of Accounting for Bad

If a company uses the allowance method of accounting for bad debts:

A) it uses a liability account called the Allowance for Bad Debts account.
B) it will record bad debts only when an account is determined to be uncollected.
C) it does not have to reduce accounts receivable when the account is written off.
D) it will report accounts receivable in the balance sheet at their net realizable value.