The Advantage of Relating a Company's Bad Debt Expense to Its

The advantage of relating a company's bad debt expense to its outstanding accounts receivable is that this approach

A) gives a reasonably correct statement of receivables in the statement of financial position.
B) best relates bad debt expense to the period of sale.
C) is the only generally accepted method for valuing accounts receivable.
D) makes estimates of uncollectible accounts unnecessary.