All of the Following Are True for a Company That

All of the following are true for a company that uses the allowance method of accounting for bad debts, EXCEPT:

A) It uses a contra-asset account called the allowance for doubtful accounts.
B) It records bad debt expense each time an account is determined to be uncollectible.
C) It reduces its accounts receivable balance when the account is written off.
D) It reports accounts receivable in the balance sheet at their net realizable value.