A Disadvantage of Using the Gross Price Method to Account

A disadvantage of using the gross price method to account for cash discounts extended by the seller to its customer is that

A) the method reports accounts receivable at the net realizable value
B) the method overstates the current sales and the accounts receivable at the end of the period
C) the method requires more bookkeeping than the net price method
D) the method enables sales returns and allowances to be recorded at gross instead of net amounts