Under the Allowance Method of Accounting for Uncollectible Accounts

Under the allowance method of accounting for uncollectible accounts,

A) the net realizable value of accounts receivable is greater before an account is written off than after it is written off.
B) Bad Debts Expense is debited when a specific account is written off as uncollectible.
C) the net realizable value of accounts receivable in the balance sheet is the same before and after an account is written off.
D) Allowance for Doubtful Accounts is closed each year to the owner's capital account.